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TMI Blog2013 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing activity because of notification dated 27th July, 1995 – Held that:- It is obvious that a statutory definition as contained in Section 2(f) of the Act has interpreted by a competent Tribunal could not have been modified by Board by issuing such notification. Though learned Assistant Solicitor General of India is right in submitting that this Court should not interfere at show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Special Civil Application Nos. 9034, 8580, 8730, 9035 and 9036 of 1995 decided on 15-4-1996. This view is followed by learned Single Judge of Delhi High Court in judgment in the case of Kissan Chemicals v. Union of India reported in 1996 (88) E.L.T. 648 (Del.). 3. After hearing learned Counsel, we find that earlier definition of manufacture in Section 2(f) of the Central Excises and Salt Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification dated 27th July, 1995 in exercise of powers under Section 37(B) of the Act and because of provision made therein, the show-cause notice impugned in present writ petition has been issued to petitioner. 5. Shri N.W. Sambre, learned Advocate for petitioner, submits that the concept of manufacture as recognized in the Act could not have been amended by Board through such notification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as attained finality, effort by department is to show that it becomes manufacturing activity because of notification dated 27th July, 1995. The Bombay High Court as also Delhi High Court found such an attempt unsustainable. The reasons are already recorded by this Court and Delhi High Court in the process. It is obvious that a statutory definition as contained in Section 2(f) of the Act has interp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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