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2011 (3) TMI 1107 - HC - Central ExciseManufacture - Petitioner contended that it is engaged in doing work of structural glazing (curtain walls) and cladding which cannot be regarded as identifiable commercial products in a factory or in any other manufacturing premises - It is alleged that the said activity involves only erection and installation of curtain walls and cladding and not manufacturing and, therefore, no excisable goods come into existence - Held that:- In the present case, only show cause notices have been issued and there has not been any determination or decision by the authorities. The stand taken by the respondent in the counter affidavit is that the matter requires examination and consideration in view of the Larger Bench decision of the Tribunal in the case of Mahindra and Mahindra (2005 (11) TMI 103 - CESTAT, NEW DELHI). The contentions raised by both sides require consideration and debate. The exact nature of activities undertaken and the method and technique involved in the “assembly/manufacture” has to be examined. This necessarily also involves the factual aspect. Thus as in the circumstances it will not be proper to step in and quash the show cause notices at the initial stage. Justification and reason for examination of the case/issue has been indicated in the counter affidavit.
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