2005 (4) TMI 97

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..... use 17(a) of the petition. Permission granted. 2. This petition raises various grounds and seeks declaration to the effect that the activity of offset printing on tinplates/P.C.R.C.A. sheets does not amount to manufacture as defined in Section 2(f) of the Central Excise and Salt Act, 1944. 3. In Paragraph No. 12 of the petition an averment is made to the effect that an identical petition being .....

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..... t and the averments made in Paragraph No. 12 of the petition have not been controverted by filing any affidavit-in-reply the petition is disposed of in light of the aforesaid judgment dated 21st March, 2003. The respondent authorities are directed to take appropriate decision in accordance with law after taking into consideration the contention that may be raised by the petitioner and the preceden .....

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