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TMI Blog1995 (1) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... vision application for quashing of the criminal prosecution pending in the Court of Addl. Chief Judicial Magistrate (Economic Offences Court) Indore in Criminal Case No. 27/86 under Section 9 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). 2.The facts giving rise to the present application are that on 4-2-1983, the officers of the Central Excise Department seized n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such an item. However, this contention of the petitioners was rejected by the Additional Collector by its order dated 21-12-1984 and he held that process of conversion of S.S. Wire into filler wire amounts to manufacture. In his opinion, by this process a new product known into the market by the distinct name and style comes into existence. Accordingly, he directed that an amount of Rs. 68,683.82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him. Following the ratio laid down by the aforesaid judgments/decisions, we hold that the processes of straightening the stainless steel wire and cutting the same into required sizes do not amount to manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944 as no new product emerges as a result of the processes. The stainless steel wires remain stainless steel wire a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reached its finality. In this view of the matter, it cannot be held that the petitioners had evaded payment of duty. The very foundation of the complaint has thus become non-est by virtue of the order of the Central Excise Tribunal, the petitioners cannot be prosecuted and punished for offence under Section 9 of the Central Excises and Salt Act, 1944. 4.For the reasons stated above, this applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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