GURIND SALES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that fixation of the duty paid mirror on MDF Board amounts to manufacture.

(3.) The contention of the applicant is that they are receiving duty paid mirrors and fixing these mirrors on the Board. Mirror remains mirror even after fixing on the board. The board is fixed to strength of mirror so that mirror can be hanged properly.