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2021 (5) TMI 41 - HC - Central ExciseExcisability - repacking the tobacco products by scenting - process amounting to manufacture or not - HELD THAT:- In the case of Crane Betel Nut Powder Works vs. Commissioner [2007 (3) TMI 6 - SUPREME COURT], the Hon'ble Supreme Court held that manufacture and crushing betel nuts into smaller pieces and sweetening the same with essential/non-essential oils, menthol, sweetening agencies etc., did not result in manufacture of a new and distinct product having a different character and use as end product continues to retain its original character though in a modified form - the facts are entirely different and as far as the judgment of the Hon'ble Supreme Court is concerned, the Hon'ble Supreme Court held that if the original character is not modified, then it need not be considered as a manufacturing, but in the present case such facts are to be decided only through complete adjudication by the competent authority and by the appellate authority. High Court is not an Expert Body in order to form an opinion with regard to the manufacturing of a product or otherwise. Experts in the Department must conduct an inspection and form an opinion, whether it is a manufacture of product or the raw material is just repacked and sold to the end user. The said nature of proceedings cannot be adjudicated before the High Court, as the scope of the writ proceedings are limited - Prima facie paragraph 13 of the affidavit reveals that some processes are involved in respect of the products sold by the writ petitioner to the end user in the society. All such details are to be adjudicated with reference to the product sold to the end user, the raw materials used and the processes undertook in this regard. The petitioner is at liberty to exhaust the appellate remedy in the manner known to law - Petition disposed off.
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