2002 (4) TMI 393

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.... None, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by Revenue, is whether the process of cutting jumbo paper rolls to smaller shape and size by M/s. Bloom Products (India) Pvt. Ltd. amounts to manufacture. 2. Shri Atul Dikshit, learned SDR, submitted that the Commissioner (Appeals) has held the process not amounting to manufa....

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....e notice issued to them has been received back from the postal authorities with the remark "Addressee left". The issue involved in the present appeal has been settled by the Tribunal in the case of S.R. Tissues Pvt. Ltd. wherein it was held that the Tissue Paper in Jumbo Rolls and the smaller sizes obtained by slitting/cutting such papers are not different in commercial identity. The Tribunal also....