2009 (2) TMI 928

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.... Jagan For the Petitioner : Sri. A.K. Jayasankar Nambiar, Adv. For the Respondent : Adv. Sri. Thomas Mathew Nellimoottil for R1 to R3. JUDGMENT S. SIRI JAGAN, J. 1. The petitioner is engaged in the business of re-processing de-graded lubricating oil and selling it. Till the year 2000, such reprocessing of de-graded lubricating oil was held not to involve a manufacturing process by v....

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.... (ii) which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1895 (5 of 1986) as amounting to manufacture, and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who en....

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.... Chapter Note introduced by the Finance Act, 2000 since that could be done only in a writ petition. However, the petitioner reserves their right to pursue that question in a more appropriate case. They would be now satisfied with a direction to the CESTAT, Bangalore, to dispose of appeal No. E/164/01 expeditiously. The learned Standing Counsel appearing for the Central Excise Department is al....