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2005 (2) TMI 126

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....cisions)<br>Dated:- 2-2-2005<br>804 of 2004 - -<br>Central Excise<br>Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ. &nbsp; [Order]. - The question which arises in this appeal is whether the conv....

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.... the cold rolling results in a distinct or a new product, it could not be said that there was in fact any manufacture. We see no reason to interfere with the order. We do not consider that the departm....