https://www.taxtmi.com/caselaws?id=233794 The High Court held that the packing and labeling activities at the godown were essential for making goods marketable under the Central Excise Act. The court declined to entertain the petition under Article 226, emphasizing the need for factual determination through adjudication post a show-cause notice. The Revenue was directed to issue a show-cause notice within three weeks, with adjudication to be completed within three months, ensuring the parties' rights and contentions remained open for further proceedings. The petition was disposed of without further directions, maintaining the parties' rights for upcoming adjudication. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 31 Mar 2017 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233794 The High Court held that the packing and labeling activities at the godown were essential for making goods marketable under the Central Excise Act. The court declined to entertain the petition under Article 226, emphasizing the need for factual determination through adjudication post a show-cause notice. The Revenue was directed to issue a show-cause notice within three weeks, with adjudication to be completed within three months, ensuring the parties' rights and contentions remained open for further proceedings. The petition was disposed of without further directions, maintaining the parties' rights for upcoming adjudication. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233794