2014 (9) TMI 862

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....g of Jumbo paper rolls which are being cleared either as such or are used further wherein the carbon paper layer is inserted in between two complete lengths of the papers. 3. The issue involved is as to whether the said processes undertaken by the appellant amount to manufacture so as to pay duty on their final product. The lower authorities, by observing that the process of cutting/slitting of jumbo rolls and punching the same on both the ends with carbon paper layer in between two papers amounts to manufacture of computer stationary, which is liable to Central Excise duty, has confirmed the demand as also imposed penalties. 4. The processes undertaken by the appellant, as detailed in the order of Commissioner (Appeals) are....

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....re a new and identifiable commodity comes into existence. Accordingly, I find that the findings given by the adjudicating authority in the instant case are correct and fair. This view has also taken up by me in my earlier Order Nos. 169-170, dated 4-5-2010." Hence, the present appeal. 5. We find that the issue is no more res integra and stands settled by the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, New Delhi v. S.R. Tissues [2005 (186) E.L.T. 385 (S.C.)] wherein it was held that mere cutting/slitting of jumbo rolls into small sizes does not amount to manufacture inasmuch as the paper remains the paper. The said decision of the Hon'ble Supreme Court was taken note of by the Tribunal in the case....