TaxTMI 
TaxTMI 
2021 (10) TMI 1029
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....r the fixing of a lens in a spectacle frame is an activity that amounts to manufacture. 2. Show Cause Notices (SCN) have been issued to 457 Titan Eye+ Stores as well as the showrooms of Premier Optical Pvt. Ltd. that sells spectacles under the brand name 'Lawrence and Mayo'. In the case of Titan, a request was made by the petitioner for centralization of all the cases in one Commissionerate for ease of adjudication, since the 457 noticees were spread all over the country and to avoid multiplicity of proceedings. 3. The petitioner in W.P. No.1039 of 2017 is a Director of Premier Optical Pvt. Ltd. and has approached this Court, since the show cause notice mulcts liability on her as the person responsible for the operations of the Company. Pursuant to the SCNs, the petitioners are now in receipt of personal hearing intimation notices calling for their appearance, at which stage, they have approached this Court by way of the present writ petitions. 4. Essentially, the process leading to manufacture of a product/commodity would involve appreciation of facts that are best left to the officers of the concerned Department. Thus, and to get over the question of alternate remedy, th....
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....io of the binding Judgment of the Hon'ble Supreme Court affirming the decision of the Rajasthan High Court in the case of Mehta Opticians and if the same had been taken note of in proper perspective than the question of issuing present show cause notices would not have arisen at all. I note that in reply to the show cause notices, though Premier Opticals appears to have filed detailed replies, there is no reference therein to the judgments in Mehta Opticians, Bholanath Sreemany vs. Additional Commissioner of Commercial Taxes (Cal.HC) (1978 42 STC 248) or Amazon Seller Services Private Limited vs. Commissioner of Central Excise, Thane-I (2016 (3) TMI 69) (cited before me). As far as Titan is concerned, no reply to the SCN has been placed before the Court. 8. Reliance in this context, is placed upon the judgement of the Hon'ble Court in the case of Hindustan Poles Corporation V. CCE (2006 (256) ELT 481(SC)), to the following effect: '40. Before we part with this case we would like to impress upon the respondent authorities that before issuance of show cause notices the Revenue must carefully take into consideration the settled law which has been crystallized by a seri....
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....and the frames, does not create anything new so as to bring such activity within the purview of manufacture. 12. In the case of Amazon, the Authority for Advance Rulings constituted under the Act considered the plea for advance ruling on whether 15 different types of activities engaged in by it would amount to 'manufacture' under the Central Excise Act. One of those activities related to 'spectacles and frames'. The description of the activity under the head 'placing spectacles/sunglasses frames inside cases' was that cases were generally received separately from the spectacles and the sunglasses, from the manufacturers. The case and the glass/spectacle were first identified, then matched. In some cases, the screws at the temples and the hinges on eyewear could have become loose during storage and this was repaired with the help of a screw driver. 13. The argument of the Revenue was that when lenses were fitted in frames, a distinct marketable product emerged, since a frame and lens separately, and without integration did not have any marketability. However, the case of the petitioner was accepted by the Authority, placing reliance upon the decision of the Calcutta Hi....
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....rial frame For keeping the lens while checking vision 9 Ishihara's book To check the colour blindness 10 Rubber Occluder - Black color - Medium Size It is used for blocking the eye 11 JCC (+-0.50) For refining the cylindrical power 12 JCC (+-0.25) For redefining the axis of the cylindrical power 13 Slit Lamp - AIA 11 model with 2 steps To check eye disease 14 Pupillometer To check the IPD 15 Ultra Sonic Cleaner To clean the spectacle frame 16 UV tester To check the UV efficacy 17 Geneva lens measure To check the base curve of the lens 18 Thickness gauge with dial To check the spectacle lens thickness 19 Near vision chart-qty 3 To check the near vision 20 Semi auto edger To give the desired shape to the lens 21 Supra Grooving machine To make the o for supra frame lenses 22 Rimless drilling machine To make the holes in the lens 23 Hand edger To polish the edges of the lens 24 Screw dispenser - Tip adjuster To keep all the of screws and nose pad 17. That apart, the show room has also had the facilities for eye testing, the grinding of sp....
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....ck) iii. Makes pattern of lens with the help of dummy lens, by cutting the "un-cut plastic pattern" into the requisite shape, iv. Keep the pattern in the blocker machine to get the optical centre of eye and for putting the optical centre of the lens at the centre of eye and affixes blocking tape at the optic centre of eye in the lens so determined, fixes the lens in the Auto Edging Machine to cut to the requisite size/shape. v. Keeps lens in the Edging Machine for cutting and grinding to required size. vi. Keep the lens in the grooving machine, if grooving is required. vii. Fit the lens so made, in the frame selected by the customer, to get a complete spectacle. He also informed that the spectacles were delivered to the customer with a spectacle case, lens cleaning cloth, invoice, "Titan Eye +" warranty card in a paper bag; that all these goods were provided by M/s.Titan. The officers also resumed certain documents, sample spectacle case, lens cleaning cloth, paper bag, etc. under Panchnama dated 27.08.2015, drawn on the spot (RUD-3). 19. In addition a warranty was also extended to the customers. All in all, the Revenue is of....