TaxTMI 
TaxTMI 
2013 (5) TMI 477
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....Single Judge however following the decision of the Honourable Supreme Court in Union of India v. Zaicon Electronics, reported in 2010 (255) E.L.T. 490, dismissed the WP(C) for the reason that adjudication order on facts and law has to be contested in statutory appeal and not in writ proceedings. It is against this judgment, this Writ Appeal is filed contending that there is no controversy on facts, and even on the admitted facts the adjudication is without jurisdiction. 3. We have heard Adv. Shri V.B. Jinnah appearing along with Adv. Smt. S. Chithra and learned Senior Standing Counsel Shri Thomas Mathew Nellimoottil appearing for the respondents. 4. The appellant is engaged in palletizing of cargo for export and the establishment is near ....
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.... in adjudication, which could be reversed only in appeal by a statutory authority, who has to appraise findings on facts rendered by the adjudicating authority, apply the law and decide the appeal. 5. The first question to be considered is whether the learned Single Judge is right in rejecting the WP(C) at the threshold without going to the merits of the case on the ground that correctness of facts recorded by the adjudicating authority has to be gone into only by a statutory appellate authority. Learned counsel appearing for the appellant, submitted that facts are not in controversy inasmuch as there is no finding in the adjudication order that the cargo palletized by the appellant were not for export, and so much so, by virtue of exempti....
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.... services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal, or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods;)" "Section 65(76b). - "packaging activity" means packaging of goods including pouch filling, bottling, labelling or imprinting of the package, but does not include any packaging activity that amounts to 'manufacture' within the meaning of clau....
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....s palletizing which is group packing of goods which includes goods already in packed form and the purpose is only to protect the goods in the course of loading, transport and unloading. Packaging in certain cases amount to manufacture and such packaging is excluded from the purview of sub-entry (76b) itself as the transaction attracts excise duty on manufacturer. So much so, the packaging activity covered by entry (76b) that attracts service tax are packing of manufactured goods, which may be by way of pouch filling, bottling, labelling etc. However, these types of packing covered by sub-section (76b) are not done by the appellant, who is making only bulk packing in the form of palletizing which is only for loading, shipment and for transpo....