2013 (12) TMI 668
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....g Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that cutting and slitting of jumbo rolls of plastic, aluminium and paper does not amount to manufacture. 3. The present respondents are importing as well as procuring indigenous jumbo rolls or plastic, aluminium and paper. The respond....


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