2014 (9) TMI 862

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..... n note of by the Tribunal in the case of 2006 (3) TMI 13 - CESTAT, NEW DELHI]. The goods involved in the said decision of the Tribunal were tele-printer rolls, telegraphic rolls, adding machine rolls, fax rolls, typewriting paper, duplicating paper, tissue paper, toilet paper and napkin paper, etc. - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to manufacture inasmuch as paper remain paper. Following decision of Anil Dang v. CCE, Vapi [2007 (5) TMI 7 - CESTAT, MUMBAI] - Decided in favour of assessee.
Ms. Archana Wadhwa and Shri Rakesh Kumar Shri Rajesh Kumar, Advocate, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Responden .....

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..... mputer stationery." Vide his impugned order, Commissioner (Appeals) has rejected the appeal by observing as under :- "7. Therefore on going through the submission made by the appellants and findings of the adjudicating authority, I find that here in the instant case the appellants are not converting the jumbo paper reels in small reels/rims of papers but additionally undertaking the process of printing, punching and inserting of carbons papers in the said small rolls/rims by changing the very nature of main jumbo rolls. In the Central Excise Tariff the final product as manufactured by the appellant is also known as a separate commodity in the name of "Computer Stationery" chargeable to duty under a separate CE Tariff heading with ben .....

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..... use, in the jumbo rolls as well as in the repacked condition. Of course, different names have been assigned (like tele-printer rolls, telegraphic rolls, adding machine rolls, fax rolls, typewriting papers, etc.) only to indicate the machine of use. It is merely to facilitate identification for marketing. Thus, there is no manufacture involved in the present case and in the absence of manufacture, central excise duty is not attracted. Demand has to fail. Once duty demand fails, penalties have no place." Inasmuch as the identical product is involved in the present appeal also, by following the earlier decision, we hold that by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with th .....

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