2001 (9) TMI 730

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per : Gowri Shankar, Member (T)]. - These appeals are against the order of the Commissioner holding that the activity undertaken by Sohum Industries Pvt. Ltd. of cutting and slitting thermal paper amounted to manufacture, on demanding duty on the resultant cut and slit rolls, and imposing penalty on the manufacturer as well as on R.B. Sugla, its director. 2. It is the cont .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y use in the size and length which they import. The appellant cuts them to the width (210 mm) and length (15 metres) which would render them suitable for use in fax machines, in the manner in which the customer would normally buy. He accepts that this 15 meters length is internationally accepted standard length for rolls of fax paper. It therefore appears to us possible to say that their activity .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rolls . No doubt, as the Departmental Representative points out, the benefit of the exemption would not be available. However, the point is that while claiming the exemption the appellant had made known to the department its manufacturing process. From the words that we have reproduced above, the departmental officers could easily have understood what the process was that the appellant undertook. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X