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TMI Blog2013 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : V.M. Thorat with P.V. Thorat i/by Annie JUDGEMENT:- PC: 1. The Petitioners have sought : (i) A declaration that the activity of packing carried on at their godown at Bhivandi does not amount to manufacture within the meaning of Section 2(f)(iii) of the Central Excise Act, 1944; (ii) A writ of Mandamus directing the Respondents to withdraw the detention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout the payment of duty. 3. In the affidavit-in-reply filed by the Deputy Director of DGCEI, of the Mumbai Zonal Unit it has been stated that the Petitioners manufacture automobiles/vehicles at their factory at Thane and that they are engaged in an activity of packing and labeling of automobile/vehicle parts from the factory at Thane for which a registration has been obtained under the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. 6. In the affidavit-in-reply it has been submitted that the activity of packing and labelling is mainly undertaken by the Petitioners in order to make the goods marketable and the goods which were stored at the godown at Bhivandi are in fact parts of automobiles/v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue as to whether the Petitioners are engaging in the manufacture of excisable goods within the meaning of Section 2(f)(iii) would have to be determined on the basis of facts and after an adjudication in pursuance of a notice to show cause. This is not a matter which can be decided on the basis of affidavits, in a petition under Article 226. 8. Learned counsel for the Revenue has stated befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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