2025 (9) TMI 965 - SCH - Central Excise

Printing customized wedding and visiting cards qualifies as 'manufacture' under Central Excise Tariff Act, 1985; SSI exemption N/N.8/2003-CE questioned

SC held that the activity of printing wedding and visiting cards, even when customized, amounts to 'manufacture' under the Central Excise Tariff Act, 1985 ... Process amounting to manufacture - activity of printing of wedding cards and visiting cards - entitlement to the benefit of SSI Exemption N/N. 8/2003-CE dated 01.03.2003 - inclusion of value of blank cards supplied by the customers for printing in the value of finished wedding / visiting cards - invocation of extended period of limitation - it was held by CESTAT that 'The activity of printing cards, even if customized, constitutes manufacture under the Central Excise Tariff Act, 1985.' HELD THAT:- Issue notice, returnable in six weeks - In the meantime, further proceedings pursuant to the impugned order(s) dated 28.06.2024 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, shall remain stayed. The Court 'condoned' the delay, explicitly stating: 'Delay in filing and re-filing the appeal(s) is condoned.' It directed that notice be issued, 'returnable in six weeks.' Pending that return, 'further proceedings pursuant to the impugned order(s) dated 28.06.2024 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, shall remain stayed.' The operative relief therefore comprises (1) condonation of delay in filing/re-filing the appeals, (2) issuance of notice with a six-week return date, and (3) an interim stay on enforcement or continuation of proceedings under the specified CESTAT orders dated 28.06.2024.