https://www.taxtmi.com/caselaws?id=220221 The High Court held that the Board's attempt to reclassify an activity as manufacturing through a 1995 notification, contrary to a Tribunal's previous decision, was unsustainable. The Court concluded that the statutory definition of "manufacture" could not be altered by such a notification, setting it aside. Despite the general principle against interference at the show-cause notice stage, the Court quashed the circular and notice due to being based on an outdated Circular. The petition was allowed, making the rule absolute without costs for either party. en-us Mon, 17 Sep 2012 00:00:00 +0530 Wed, 16 Jan 2013 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220221 The High Court held that the Board's attempt to reclassify an activity as manufacturing through a 1995 notification, contrary to a Tribunal's previous decision, was unsustainable. The Court concluded that the statutory definition of "manufacture" could not be altered by such a notification, setting it aside. Despite the general principle against interference at the show-cause notice stage, the Court quashed the circular and notice due to being based on an outdated Circular. The petition was allowed, making the rule absolute without costs for either party. Case-Laws Central Excise Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220221