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2013 (5) TMI 379 - BOMBAY HIGH COURTActivity of packing carried on at godown at Bhivandi - Whether would amount to manufacture as per Section 2(f)(iii) of the Central Excise Act, 1944? - Held that:- The issue as to whether the Petitioners are engaging in the manufacture of excisable goods within the meaning of Section 2(f)(iii) would have to be determined on the basis of facts and after an adjudication in pursuance of a notice to show cause. This is not a matter which can be decided on the basis of affidavits, in a petition under Article 226. A notice to show cause shall be issued to the Petitioners within a period of three weeks from today and adjudication shall be completed after allowing an opportunity of being heard to the Petitioners within a period of three months thereafter. In the event that the Petitioners make an application, in the meantime, for the clearance of the goods which have been detained against payment of central excise duty, such a request shall be considered expeditiously.
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