Exhaust Gasket (catalytic converter) - which side is which?

This is for a 2003 Tacoma with a 2.7L and regular emissions (not CA).

The exhaust gasket between the rear catalytic converter and the pipe leading to the muffler disintegrated. I bought the proper replacement gasket and was going to put it back in, but I don't know which way it goes. I searched the FSM, my Haynes manual, and the internet/forums but have not found an answer.

One face of the gasket is shiny metal and is flat. The other face is a fibrous, composite material and has a slight bevel on the inside diameter.

The end of the cat has a definite, square shoulder/seat on the inside. The pipe leading to the muffler does not have nearly as well defined of an internal shoulder, but the gasket is too big to recess into that pipe at all.

Any idea which way the gasket should "point" in this connection? Any help is much appreciated!

 

I'm actually surprised I didn't get a reply yesterday. Perhaps it's because the answer is common knowledge and therefore written down no where? If that's the case I'll write this for posterity's sake:

A mechanic friend of mine said both surfaces can crush as you tighten the connection so it doesn't matter which way you set it in.

So I placed the shiny metal side (the more square side) against the more-square and defined seat of the catalytic converter side, tightened it up to the exact non-existant torque specifications fired it up and the thing sounds better than the day I bought it!

 

I'm sure someone will need this question answered later on. nice work!