Preeti Vs. Banti and anr. - Court Judgment

Excerpt:
- section 2(f): [dipak misra, k.k. lahoti & rajendra menon, jj] service tax - packaging and bottling of liquor whether amounts to manufacture within meaning of section 2(f) of central excise act 1944? finance act 932 of 1994), section 65 (76 b) (as amended on 16.6.2005) - held, the first limb of the inclusive definition of the manufacture under section 2(f) of central excise act has a very wide connotation. as the definition clause lays down an inclusive facet, the term manufacture has to be construed in a natural and plain manner and would include any process incidental or ancillary to the completion of a manufactured product. keeping in view the context in which the term manufacture has been used, it would take in its fold incidental and ancillary process in the manufacture or finishing of any manufactured product. it does not leave any room for doubt that an allied process should be integral and inextricable part of manufacture of completeness and presentability of the manufactured product. section 65(76b) of finance act used the words but it does not include. thus it is a definition which has the inclusive as well as exclusive facet. by virtue of the same it may include certain things and exclude others. it is well settled principle of law that a definition is not to be read in isolation and has to read in context of phrase which it defines, releasing that function of a definition is to give precision and certainty to the word or phrase which would otherwise be vague and uncertain. regard being had to the exclusionary fact in the finance act, though a limited one it would exclude the manufacturing process as defined under section 2(f) of the 1944 act. keeping in view the aforesaid dictionary clauses and circulars issued by the c.b.e.c. it is quite luminescent that would manufacture has to be understood in a broader sense and not to be confined or restricted to the excisable product in the act. it would include all processes which amount to manufacture whether or not the final product is an excisable product. in the process of manufacturing of country spirit, the over proof spirit which is not potable is reduced to issuable strength, which is potable. colouring and flavouring agents are added at the time of maturation. thereafter the liquor is supplied in sealed bottles to the retail contractors. this is the process of treatment given to over proof spirit in order to render it fit for human consumption in the form of country liquor. if the process is analysed there cannot be any scintilla of doubt that the process involves the manufacturing one under the provisions of section 2(f) of central excise act, 1944. as per the m.p. country spirits rules as well as clause 6 of the tender conditions it is mandatory for a distiller to supply country liquor in sealed bottles and not otherwise. therefore, packaging and bottling of liquor come within the ambit and sweep of manufacture within the meaning of clause (f) of section 2 central excise act, 1944 in view of the definition contained in section 65(76b) of the finance act especially keeping in view the exclusionary facet and further regard being had to the circular issued by central board of excise and customs.shantanu kemkar, j.1. this is claimant's appeal against the award dated 11.4.2002 passed by the seventh additional member, motor accidents claims tribunal, indore, in the claim case no. 35 of 2001. 2. as per the claim petition on 2.10.95, owner and driver of moped no. mp 09-p 3582, respondent no. 1, while driving it rashly and negligently dashed the appellant. the appellant received grievous injuries on her face. the appellant therefore filed a claim petition seeking compensation of rs. 3,00,000 from the respondent owner and insurer of the vehicle.3. respondents resisted the claim and denied the averments made by the appellant. the claims tribunal after recording the evidence held that the respondent no. 1 was negligent in driving his vehicle and awarded compensation of rs. 32,000 to the appellant with interest at the rate of 9 per cent per annum.4. feeling aggrieved by this the appellant has filed this appeal for enhancement. the appellant contended that the claims tribunal has erred in ignoring the permanent disablement certificates exh. p39 and exh. p45 filed by the appellant showing that there is permanent disfiguration of the face of appellant due to the said accident. the insurer, respondent no. 3, contended that the compensation awarded is just and needs no enhancement.5. appellant preeti, aw 2, has deposed that due to the said accident, she suffered grievous injuries on her face and head. she was operated for injury on her frontal bone. her statement is corroborated by the evidence of narayan pandey, aw 1, assistant medical officer of choithram hospital, indore and leeladhar, aw 4. leeladhar, aw 4, has deposed that his daughter preeti was aged 8 years at the time of accident. she suffered injuries on her head and face. she was taken to pragad nursing home. she was then referred to choithram hospital, indore. he further deposed that the appellant was hospitalised for 8 days in the choithram hospital, indore. he produced the medical bills and the treatment papers. he also deposed that her treatment continued for 6-7 months and still, the appellant who was earlier a very brilliant student is unable to study and play for a longer period. he also stated that due to the said accident there is disfiguration on the face. dr. basant dakwale, aw 5, neurosurgeon of choithram hospital has stated that the appellant was admitted in the said hospital on 2.10.95. in her x-ray report, exh. p41, right frontal bone was found fractured. the report of the ct scan is exh. p38. he further stated that the appellant remained hospitalised from 2.10.1995 to 7.10.1995. dr. pradeep chaudhary, orthopaedic surgeon after examining the papers and the appellant herself, issued permanent disability certificate, exh. p45, and deposed that permanent disfiguration was to the extent of 9 per cent on the face.6. having regard to the fact that the appellant is a girl and the nature of injury suffered by her on her face and the certificate, exh. p45, certifying that permanent physical disability of the face of appellant is to the extent of 9 per cent. in my view the compensation awarded by the tribunal is on lower side. accordingly, i modify the award and award the compensation of rs. 25,000 for permanent disfiguration of face, rs. 25,000 for pain and suffering, rs. 20,000 for medical expenses, special diet, expenses of attendant and transportation, rs. 30,000 for loss of future prospects of marriage. thus the total compensation payable to the appellant is rs. 1,00,000. the enhanced compensation shall carry interest at the rate of 6 per cent per annum from the date of claim petition till the date of payment.7. the appeal is allowed in part.8. no order as to costs.