1997 (7) TMI 591

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....Order / Decisions)<br>Dated:- 30-7-1997<br>E/522 & 1233/89 - A/899-990/CAL/97<br>Central Excise<br>Shri P.C. Jain, Smt. Archana Wadhwa, JJ. REPRESENTED BY : Shri C.R. Das, Advocate, for the Appella....

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....es v. Commissioner of Central Excise, Bhubaneswar vide our Order No. A-646/Cal/97, dated 30-4-97 [1997 (96) E.L.T. 712 (T)] that powdering of tobacco as aforesaid is not a process of manufacture and w....