1999 (10) TMI 139

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....oti Balasundaram, Member (J)]. - The appellants herein are engaged in the activity of bevelling, edge polishing, sand blasting, acid frosting and colouring of glass and mirror, and were availing SSI exemption under Notification 175/86, dated 1-3-1986. Their factory premises was visited on 1-2-1992 when documents were recovered and seized and these documents showed that the appellants had cleared....

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....ssees, the Tribunal vide its Final Order No. 827/99-B has held that the processes of bevelling, edge polishing, sand and blasting and acid frosting carried out on duty paid glass and mirror does not amount to manufacture. This order has been followed again in the case of the same assessees in Final order number 842/99-B, dated 12-8-1999. Following the ratio of these orders, we hold that the demand....