2004 (12) TMI 228

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....Order per : V.K. Agrawal, Member (T)]. - In these four appeals, filed by M/s. Kuwer Industries Ltd. & Ors., the issue relates to the clearance of metallised polyester film without payment of duty. 2. Shri Rajiv Dutta, learned Advocate, submitted at the outset, that the impugned Order has been passed by the Commissioner confirming demand of Central Excise duty and imposing penalties on all the a....

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....e the Supreme Court has held that "the product is a film to start with and remains the film after process of lamination or metallisation. Thus, there is no new distinct product which has come into existence and it would have to be concluded that there is no manufacture." Thus, the Supreme Court has held that no process of manufacure has taken place when the appellants in that case carried out the ....