TMI Blog2016 (12) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity resulting in ‘manufacture’ as taxable event. That Act also deals with the term “excisable goods”. Such goods should have been emerged in the course of manufacture. There is no whisper in the order as to what was the manufacturing infrastructure facility available with the appellant, M/s.SPT - To enquire further, we proceeded to know whether there was any factory of the appellant SPT in accordance with the provision contained in Section 2(e) of the above Act. There was no such factory in absence of any evidence laid before us. Therefore, in absence of factory and in absence of manufacture so also in absence of any manufacturing activity carried out by appellant, manufacture of excisable goods by SPT is inconceivable. Accordingly, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt of Madras in C.M.A No.2230 of 2008. The issue before the Hon ble High Court was whether in absence of any machineries in the premises, Tribunal was correct in holding that M/s.SPT was the manufacturer. The second question was whether Tribunal was right in rejecting the applications of the appellant to raise additional evidence going to the root of the matter that there were no machineries available and in fact the proceeding holding SPT as manufacturer was dropped. 3. By the time, the Hon ble High Court decided the matter on 19.12.2014, the Apex Court s order dt. 10.8.2011 was before it. The Hon ble High Court also remanded the matter to Tribunal noticing the remand order of Hon'ble Supreme Court. 4. On the aforesaid factu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we perused the adjudication order dt. 7.5.2003. So also, show cause notice dt. 20.2.1997 looked into. It is surprising to notice that the notice issuing authority has prejudged the matter to say that the appellant, M/s.SPT has made contravention of law at the outset of the notice without narrating material evidence found in the course of enquiry to make such allegations and no evidence was evaluated. This clearly shows that a perfunctory approach has been made by the authorities whimsically to make the adjudication following an empty formality. This can be said when para-2 of the adjudication order is read. The authority has reflected his bias following Order-in-Original No.40/97 dt. 24.9.97 without application of his mind. It may be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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