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TMI Blog2021 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ) : Mr.V.Sundareswaran, Senior Panel Counsel For the RR2 to 5 (In all W.Ps.) : Mr.A.Srinivas, Senior Standing Counsel For the R6 (In all W.Ps.) : Tribunal COMMON ORDER The petitioner, in all these writ petitions, is M/s.Anguvilas M.V.Muthiah Pillai (Firm), a Partnership Firm, represented by its Partner, Cellamuthiah. 2.The relief sought for in W.P.No.26966 of 2008 is to declare the product "chewing tobacco" that of the petitioner does not fall within the ambit of manufacture as defined under Section 2(f) of the Central Excise Act, 1944 Section Notes, Chapter Notes and Tariff Heads and hence not an excisable product. 3.The learned counsel appearing on behalf of the petitioner-firm mainly contended that the petitioner-firm is a manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases are disposed of by this Court in case of any change of circumstance. Now, it is for the petitioner to approach the Tribunal for adjudication of these issues by filing application for reopening the matter. 5.During the course of argument, the learned counsel for the petitioner cited a judgment of the Madurai Bench of Madras High Court in the case of Tvl.M.U.Mohamed Sultan & Co. vs. Asstt. Commr. Service Tax (F.A.C.), Pudukkottai reported in 2019 (368) E.L.T. 669 (Mad.). Paragraph 4 of the judgment would be relevant, which reads as follows:- "4.In the instant cases, the petitioners are in the business of purchasing mined tobacco on whole sale basis, add some scent, repack it in small packs and sell it. The respondent has taxed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceries in a fixed combination and powder them in a pulverizing machine. Similarly, Musk, Xylol, Ambertee, Calcium Powder are powdered in a pulverizing machine. The petitioner dissolves jaggery in water and heat it in oven for a fixed time and prepare the jaggery paste and pore the jaggery paste into vessels and mix with raw cut tobacco, grocery powder and the grounded musk and allow to settle for some time. The petitioner thereby completes the process and the resultant products kept in loose form are directly packed in pouches in determined quantity and sell them in the market only as "chewing tobacco"". 9.Perusal of the above paragraph clearly provides an idea that various other ingredients are also involved in the process of making th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the fact that the facts in the present writ petition are entirely different and as far as the judgment of the Hon'ble Supreme Court is concerned, the Hon'ble Supreme Court held that if the original character is not modified, then it need not be considered as a manufacturing, but in the present case such facts are to be decided only through complete adjudication by the competent authority and by the appellate authority. Thus, the petitioner is at liberty to exhaust the appellate remedy in the manner known to law. 13.As far as W.P.No.26967 of 2008 is concerned, with reference to the relief sought for refunding of central excise duty, the petitioner is to file appropriate application under Section 11B of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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