2000 (6) TMI 222

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....P.S. Bajaj, Member (J)]. - In this appeal the appellants 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 ris....