https://www.taxtmi.com/caselaws?id=237504 The High Court held that the process of diluting imported insecticides by adding substances does not amount to "manufacture" under the Central Excise Tariff Act, 1985. The Court found the circular issued by the respondents, which contradicted a Tribunal decision, to be invalid and contrary to judicial principles. Emphasizing the need to challenge Tribunal decisions through proper legal channels, the Court quashed the circular and show cause notice, allowing the writ petition in favor of the petitioner. The respondents were advised to pursue legal action within the framework of the law if they had other grievances. en-us Wed, 24 Jul 2013 00:00:00 +0530 Thu, 25 Jun 2015 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237504 The High Court held that the process of diluting imported insecticides by adding substances does not amount to "manufacture" under the Central Excise Tariff Act, 1985. The Court found the circular issued by the respondents, which contradicted a Tribunal decision, to be invalid and contrary to judicial principles. Emphasizing the need to challenge Tribunal decisions through proper legal channels, the Court quashed the circular and show cause notice, allowing the writ petition in favor of the petitioner. The respondents were advised to pursue legal action within the framework of the law if they had other grievances. Case-Laws Central Excise Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237504