2000 (4) TMI 365

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.... Shri H.K. Jain, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - These are three applications for waiver of pre-deposit of duty and penalty. 2. In the impugned order, the Commissioner of Central Excise held that process of printing and slitting in cork tipping based paper into printed cork tipping paper amounts to manufacture in terms of the definition of "manufac....