TMI Blog1995 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... rit applications were heard together and are being disposed of by this common judgment. 2.The short question that arises for consideration is whether on the facts averred in the Notice to show cause, it can be said by this Court that there has been no contravention of the provisions of the Act and the Rules, as alleged, and as such the notice would be quashed. Incidentally, it is also necessary to determine the question whether crushing of limestones to small pieces, for manufacture of cement clinker tantamounts to "manufacture" under Section 2(f) of the Central Excises and Salt Act (hereinafter referred to as the "Act") read with Chapter Note 2 of Chapter 25 of the Central Excise Tariff Act. 3.The petitioner had a valid Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause, the petitioner in each of the writ applications has approached this Court on the ground that the notice is without jurisdiction and obtained an interim order from this Court directing stay of operation of the notice under Annexure-1. Mr. Rath appearing for the petitioner contends that crushing of limestone from big pieces to smaller pieces does not amount to "manufacture" under Section 2(f) of the Act and the deeming provision of "manufacture" under Chapter Note 2 of Chapter 25 also does not state it to be a case of "manufacture" and consequently, the notice must be held to be without jurisdiction. 4.On behalf of the Central Excise authorities a counter affidavit has been filed and the stand taken in the counter affidavit is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts to take any action which is prima facie shown to be null and void and if it is shown that the authority is devoid of any jurisdiction then the proceeding itself would be liable to be quashed and the person to whom notice has been issued could approach the Court even at the stage of show cause notice. In other words, if the allegations in the notice do not make out the offence for which the notice has been issued, then it would be a case of total lack of jurisdiction on the part of the concerned authority and in such a case the High Court can interfere even at the issuance of notice stage. But on examining the notice to show cause if it is found that certain evidence has to be led on consideration of which only it can be said either the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpretation clause to enlarge the meaning of the words in the statute. When such word is used in an interpretation clause, it must be construed as comprehending, not only such things as they signify according to their natural import, but also these things which the interpretation clause declares that they shall include. A Court of law in construing a statute with an interpretation clause using the expression "includes" is bound to give effect to the direction in the statute itself unless it can be shown that the context of that particular passage where the expression is used shows clearly that the meaning is not in this place to be given effect to. The Supreme Court in the case of The Corporation of the City of Nagpur v. Its Employees, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicated that it shall amount to manufacture : See Chapter Note 2 of Chapter 9, Chapter Note 3 of Chapter 21, Chapter Note 2 of Chapter 24, Chapter Note 5 of Chapter 30, Chapter Note 6 of Chapter 32, Chapter Note 4 of Chapter 33, Chapter Note 6 of Chapter 39, Chapter Note 4 of Chapter 51, Chapter Note 7 of Chapter 58, Chapter Note 2 of Chapter 83 and Chapter Note 3 of Chapter 87. But in view of the inclusive definition of "manufacture" and in view of Section 2(f)(ii) and Chapter Note 2 of Chapter 25, whether in a given case, the process is `manufacture' or not has to be adjudged and determined having regard to the facts and circumstances of the case and in this view of the matter, whether the operation of crushing bigger limestones to small ..... X X X X Extracts X X X X X X X X Extracts X X X X
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