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2013 (1) TMI 327 - HC - Central ExciseManufacture - Section 2(f) of the Central Excises and Salt Act, 1944 - Processing of concentrated basic pesticidal chemical - Activity undertaken by petitioner is already held to be not constituting manufacture by a competent Tribunal - Department show's that it becomes manufacturing activity because of notification dated 27th July, 1995 – Held that:- It is obvious that a statutory definition as contained in Section 2(f) of the Act has interpreted by a competent Tribunal could not have been modified by Board by issuing such notification. Though learned Assistant Solicitor General of India is right in submitting that this Court should not interfere at show-cause notice stage, in present facts, issuance of such show-cause notice in the light of Circular, which is not holding field, is unsustainable. Circular dated 27th July 1995 quashed - In favour of assessee
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