2007 (2) TMI 30

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....nit engaged in the activity of pulverizing of "Shikakai Pods" into Sheekakai powder. Shikakai is a forest produce. It is used for removing oil from any substance and also for cleaning utensils and for bathing. 2.Two points arise for determination in the present civil appeal filed by the assessee M/s. Sree Ramakrishna Soapnut Works. Whether the activity of pulverization of Shikakai pods into Shi....

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....ed 'manufacture'. However, that judgment of the Karnataka High Court appears to be based on a conceptual interpretation. The judgment of the Karnataka High Court is dated 3-2-1999. However, subsequent to that date Sec. 2(f) of the Central Excise Act, 1944, stood amended. The word 'manufacture' after that amendment includes any process incidental or ancillary to the completion of a manufactured pro....

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....he circumstances, we are of the view that the matter needs adjudication. It cannot be decided in a writ petition. The assessee is required to exhaust the statutory remedy under the Act in such cases. In the circumstances we set aside the impugned judgment of the High Court dated 20-7-2001. We are informed that the appellant-assessee has taken up the matter in appeal before the CESTAT. We do not wi....