TMI Blog2023 (7) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... The apprehension of the petitioner that the Assessing Authority may not adjudicate their reply to show cause notice on merits in view of the circular of C.B.E.C. dated 07.11.2007 can be taken care of by providing that the Assessing Authority which is seized of the matter shall consider the reply to the show-cause notice submitted by the petitioner along with all evidences, documentary or otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nultimate paragraph of the show-cause notice. 2. Learned counsel for the petitioner fairly submits that the reply to the show-cause notice stands submitted to the authority concerned but the petitioner was constrained to approach this Court in view of the circular of the Central Board of Excise and Customs [ C.B.E.C ] dated 07.11.2007 whereby the assessing authorities have been called upon to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y may not adjudicate their reply to show cause notice on merits in view of the circular of C.B.E.C. dated 07.11.2007 can be taken care of by providing that the Assessing Authority which is seized of the matter shall consider the reply to the show-cause notice submitted by the petitioner along with all evidences, documentary or otherwise, purely on merits without being influenced by the circular of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authorities have been called upon to act in accordance with the judgment of the Supreme Court rendered in the case of M/s Metlex (I) Pvt. Ltd. [2004 (165) E.L.T. 129 (S.C.)] and, accordingly, decide whether particular process undertaken by an industrial unit is tantamount to manufacturing process. 3. Learned counsel submits that in view of the aforesaid clarification issued by the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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