ORDER
S.S. Kang, Member (J)
1. The applicants filed these applications for waiver of pre-deposit of duties and penalties. The issues involved in these appeals are whether Blending of Ice cream in a mixer with various flavours to make sundae, shakes etc. amounts to manufacture. The contention of the applicants is that they are receiving duty paid Ice cream, which is already marketable, and on the request of the customers, the applicants are adding some flavour before serving the Ice cream. Keeping in view the facts and circumstances of the case, the applicants had a strong case in their favour as they were receiving duty paid Ice cream, which is already marketable, the pre-deposit of whole of the duty and penalties is waived for hearing of the appeals. Adjourned to 24th August, 2004.