MUKTA METAL PRINTERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Learned Advocate for the petitioner states under instructions that he may be permitted to give up the challenge made vide prayer Clause 17(a) of the petition. Permission granted.

(2.) This petition raises various grounds and seeks declaration to the effect that the activity of offset printing on tinplates/P.C.R.C.A. sheets does not amount to manufacture as defined in Section 2(f) of the Central Excise and Salt Act, 1944.

(3.) In Paragraph No. 12 of the petition an averment is made to the effect that an identical petition being Special Civil Application No. 1619 of 1988 has been moved before this Court. In this connection, learned Advocate for the petitioner has placed on record a copy of judgment and order dated 21st March, 2003 rendered by this Court in Special Civil Application No. 1619 of 1988 in the case of Ambic Metal Box Industries Pvt. Ltd. V/s. Union of India. He, therefore, states that an order be made on identical terms in case of the present petitioner. He also submits that pursuant to the aforesaid judgment and order made by this Court an Adjudicating Authority has decided the issue in favour of the assessee vide Order-in-Original dated 2nd May, 2003. Heard Mr. J.M. Malkan on behalf of the respondents.