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TMI Blog2007 (2) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Appeal No. 8608 of 2001 - - - Dated:- 28-2-2007 - [Order]. - M/s. Sree Ramakrishna Soapnut Works, the appellant herein, is an assessee unit engaged in the activity of pulverizing of "Shikakai Pods" into Sheekakai powder. Shikakai is a forest produce. It is used for removing oil from any substance and also for cleaning utensils and for bathing. 2.Two points arise for determination in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case it is true that in the earlier round of litigation the Karnataka High Court took the view that the activity of pulverization constituted 'manufacture'. However, that judgment of the Karnataka High Court appears to be based on a conceptual interpretation. The judgment of the Karnataka High Court is dated 3-2-1999. However, subsequent to that date Sec. 2(f) of the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture'. However, it will depend on the actual activity undertaken by the assessee. The matters cannot be normally decided on concepts. In the circumstances, we are of the view that the matter needs adjudication. It cannot be decided in a writ petition. The assessee is required to exhaust the statutory remedy under the Act in such cases. In the circumstances we set aside the impugned judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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