2004 (3) TMI 708

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....r the Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein were importing Jumbo Rolls of 43CM size and engaged in cutting and slitting them into smaller sizes and rolling them for making them suitable for use in fax machines. 2. The Assistant Commissioner of Central Excise held that the above process was a process of manufactu....

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....idered the decision of the Hon'ble Madras High Court in the case of Computer Graphics Private Ltd. v. Union of India [1991 (52) E.L.T. 491] relied upon by the Commissioner (Appeals) in the present impugned order and has held that the High Court decision was rendered in the context of the operation of the petitioners company being limited to cutting of paper into suitable size. In para 37-38 of the....