2000 (6) TMI 222

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..... ppellants have prayed for decision on merits by making written submissions. We have heard Shri Satnam Singh, SDR. 2. In this appeal filed by the appellants the issue is as to whether the cold rolling and trimming undertaken by them on duty paid hot rolled untrimmed sheets received by them from the job workers amounted to manufacture giving rise to liability to the payment of duty or not already .....

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..... s) confirming the contrary view of the Assistant Collector that the process undertaken by the appellants, amounted to manufacture and they were liable to pay the duty, must be held to be erroneous in law. The appeal of the appellants deserves to be accepted and the impugned order of the Collector (Appeals) must be quashed. 4. Resultantly, the appeal of the appellants is accepted and the impugned .....

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