2001 (9) TMI 730

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....nklecha, Advocate, for the Appellant. Shri T.D. Bodade, JDR, for the Respondent. [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 th....

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....st appellant imports have by themselves of no use whatsoever. They cannot be put to any 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 f....

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....ion was claimed was stated to be "slitting and cutting of duty paid jumbo rolls into smaller 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 departmen....