TaxTMI 
TaxTMI 
2013 (1) TMI 327
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ASGI, for the Respondent. [Judgment per : B.P. Dharmadhikari, J. (Oral)]. - Matter is called out again. Shri Nitin W. Sambre, learned Advocate, appears on behalf of petitioner and Shri S.K. Mishra, learned Assistant Solicitor General of India, appears for respondents. 2. Shri Sambre, learned Advocate for petitioner, states that controversy is covered by the orders of Division Bench ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) and Tribunal thereafter concluded that processing of concentrated basic pesticidal chemical in question carried out by respondents through addition of inert carriers and solvents and dispersing and stabilizing agents resulted only in their dilution rendering them suitable for use. The process, therefore, was held not constituting manufacture. This decision attained finality. 4. The Board....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at show-cause notice stage is not desirable. According to him, it is open to petitioner to raise all these contentions in reply to show-cause notice and Department then can consider his grievance including the law as laid down by Hon'ble Apex Court or by other Courts. 7. The facts are not in dispute. An activity undertaken by petitioner is already held to be not constituting manufacture by....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... learned Assistant Solicitor General of India is right in submitting that this Court should not interfere at show-cause notice stage, in present facts, issuance of such show-cause notice in the light of Circular, which is not holding field, is unsustainable. 9. In this situation, we quash and set aside the circular dated 27th July 1995 at Annexure 'A' to the petition and show-cause notice ....