TMI Blog2015 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... has flown and by the judgments relied upon by the learned Commissioner (Appeals), the issue has been settled and the Hon'ble Supreme Court [1997 (12) TMI 110 - SUPREME COURT OF INDIA], [1999 (11) TMI 74 - SUPREME COURT OF INDIA] and [2004 (11) TMI 107 - SUPREME COURT OF INDIA] and the Tribunal in those judgments [2000 (11) TMI 787 - CEGAT, NEW DELHI] and [1998 (11) TMI 650 - CESTAT NEW DELHI], have consistently held that cutting and slitting of paper roll into sheets of various sizes does not amount to manufacture. - No infirmity in the impugned order and the same is upheld - Decided against Revenue. - Appeal Nos. E/820, 821/05-Mum, E/CO/213, 212/05-MUM - - - Dated:- 14-1-2015 - P. K. Jain And Ramesh Nair,JJ. For the Appellant : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand and also imposed equal amount of penalty. The demand was confirmed under the finding that the product in question is classifiable under Chapter Heading 4802.90 and accordingly chargeable to central excise duty @16%. Aggrieved by the said order, the respondent filed appeal before the Commissioner (Appeals) who vide the impugned order allowed the appeal of the respondent, mainly holding that the cutting of paper from bulk roll into sheets does not amount to manufacture. While holding the same, the learned Commissioner (Appeals) relied upon various judgments of the Hon'ble Supreme Court in the case of UOI vs. J.G.Glass Industries Ltd. reported in 1998 (97) ELT 5 (SC), CCE vs. Paper Products Ltd. reported in 2000(115)ELT 277(SC), Kores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f does not amount to manufacture, there is no question of demand of any excise duty. The learned counsel submits that the Commissioner (Appeals) by careful application of mind relying on various judgments of the Hon'ble Supreme Court and of the Tribunal wherein the subject issue has been settled, allowed the appeal of the respondent. Therefore, the order being absolutely legal and correct does not require any interference and he prays for upholding the order of the Commissioner (Appeals). 5. We have carefully considered the submissions made by both the sides. As regards the fact that the respondent is engaged in the activity of conversion of paper sheet from paper roll by the process of cutting and slitting, mere cutting and slitting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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