1999 (8) TMI 279

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..... The issue involved in this appeal is whether engraving/re-engraving of copper rollers amounts to manufactured under Section 2(f) of the Central Excise Act. 2. When the matter was called, no one was present on behalf of the appellants in spite of notice. We, therefore, heard Shri R.K. Sharma and perused the records. 3. The Additional Collector has confirmed the demand of duty as the appellan .....

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..... not disclosed by the appellants to the department at all. 4. We have considered the submissions of Revenue and perused the records. 5. The appellants in their appeal memorandum have relied upon the decision in the case of Uday Textile Engraving Works v. C.C.E. reported in 1985 (21) E.L.T. 562 (T) in which the Tribunal held that the demand of duty is admissible on the first engraving of the vi .....

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..... g on record brought out by the appellants to show that the person was not hired by the appellants and he was an independent contractor. Accordingly, we hold that the appellants are the manufacturers. It has not been mentioned by the appellants that they had applied for Central Excise Licence or filed classification list with the department. They have simply contended that the nickel screens are en .....

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