Court dismisses petition challenging offset printing on tinplates as manufacture under Excise Act

The court disposed of the petition challenging the activity of offset printing on tinplates/P.C.R.C.A. sheets as manufacture under the Central Excise and Salt Act, 1944, in line with a previous judgment. The respondents did not contest the petitioner's contentions, leading to the petition being discharged with no costs. The respondent authorities were directed to make a decision within six weeks based on the petitioner's arguments and cited precedents, while interim relief was vacated.

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Issues:
Challenge to the activity of offset printing on tinplates/P.C.R.C.A. sheets as manufacture under Section 2(f) of the Central Excise and Salt Act, 1944.

Analysis:
The petition sought a declaration 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. The petitioner referred to a previous judgment in a similar case and requested a similar order. The court noted that the previous petition had been disposed of and the averments in the current petition were not contested by the respondents. Consequently, the court disposed of the petition in line with the previous judgment. The respondent authorities were directed to make a decision considering the petitioner's contentions and precedents cited, to be done within six weeks. The petition was discharged with no costs, and interim relief was vacated.

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