KILPEST INDIA LTD Vs. UNION OF INDIA CBEC

JUDGEMENT

(1.) THIS L. P. A. has been filed against the order passed by the learned Single Judge on 14. 12. 1995.

(2.) IT is not necessary for us to go into detailed facts. Suffice it to say that the question which is seriously agitated before us is whether formulation of pesticides amounts to manufacturing process or not. Learned Single Judge declined to interfere in the matter and observed that the Appellate Authority shall consider the matter in detail about factual aspect in accordance with law and the learned Judge did not express any opinion on merits whether the mixing of chemicals for formulation of pesticides amounts to manufacture or not.

(3.) SHRI Shrivastava, learned Counsel for the appellant, submits that in fact in the original petition, the petitioner has challenged the Circular (Annexure P-7) issued by the Central Board of Excise and Customs as to whether dilution of technical grade pesticides by addition of solvents would amount to manufacture or not in exercise of the power Under Section 37b of the Central Excises and Salt Act, 1944. Learned Counsel submits that in fact by virtue of this Circular, all the Authorities are bound and it will not be proper to approach them because the whole issue has been pre-judged in the Circular Annexure P-7 issued by the Central Board of Excise and Customs. Learned Counsel also invited our attention to a decision given by the Customs, Excise and Gold (Control) Appellate Tribunal and submitted that in view of the decision of the CEGAT and the Circular issued by the Central Board of Excise and Customs, there will be no scope for the subordinate authorities to objectively assess the situation.