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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 ..... ation shall be completed after allowing an opportunity of being heard to the Petitioners within a period of three months thereafter. In the event that the Petitioners make an application, in the meantime, for the clearance of the goods which have been detained against payment of central excise duty, such a request shall be considered expeditiously. - Writ Petition (Lodging) No. 586 of 2013 - - - Dated:- 10-4-2013 - D.Y. Chandrachud and A.A. Sayed, JJ For the Appellant : Darius B. Shroff, Sr.Adv. with Rajeev Ravi with Krishna Kumar i/by P.K. Shetty For the 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to the Revenue, no central excise duty has been paid while effecting clearances from the godown at Bhivandi for which registration under the Central Excise Act, 1944 has not been obtained, in respect of the same activity of packing and labelling. 4. The case of the Petitioners is that the activity which has been carried out does not amount to 'manufacture' within the meaning of Section 2(f)(iii) of the Act. 5. Section 2(f)(iii) defines the expression "manufacture" to including any process which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 226. 8. Learned counsel for the Revenue has stated before the Court that a notice to show cause shall be issued to the Petitioners within a period of three weeks from today and that the adjudication shall be completed and orders would be passed after allowing an opportunity of being heard to the Petitioners within a period of three months thereafter. 9. We clarify that we have kept open all the rights and contentions of the parties and the observations contained in this order shall not come in the way of the adjudication in pursuance of a notice to show cause. 10. In the event that the Petitioners make an application, in the meantime, for the clearance of the goods which have been detained against payment of central excise duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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