TMI Blog2011 (3) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the CESTAT does not notice and take into consideration the contentions raised by the petitioner including the judgments relied upon by them - Therefore, quash the impugned order and ask the CESTAT to decide the application for stay afresh. - 7162 of 2010 - - - Dated:- 15-3-2011 - Dipak Misra, C.J. and Sanjiv Khanna, J. REPRESENTED BY : S/Shri Neeraj Kishan Kaul, Sr. Advocate wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The contention of the petitioner is that the said activities do not amount to manufacture and, therefore, the activity is not taxable under the Central Excise Act, 1944 (Act, for short). The stand of the respondent, on the other hand, is that the aforesaid activities amount to manufacture. 3. CESTAT in the impugned order has referred to the judgments of the Supreme Court in Sirpur Paper Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning and not manufacture. The petitioner along with the writ petition has filed copy of these orders passed by the respondent themselves. The petitioner has also relied upon the following decisions in support of their contention : (i) Hindustan Zinc Ltd. v. CCE, 2005 (181) E.L.T. 170 (S.C.) (ii) TTG Industries Ltd. v. CCE, 2004 (167) E.L.T. 501 (S.C.) (iii) Shapoorji Pallonji Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned order passed by the CESTAT does not notice and take into consideration the contentions raised by the petitioner including the judgments relied upon by them. The grounds and reasons given by the petitioner including case law relied upon by them have not been referred to in the impugned order. Keeping in view the aforesaid facts, we are inclined to quash the impugned order and ask th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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