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2006 (11) TMI 119 - HC - Central ExciseTribunal confirmed demand on the Excise Duty chargeable on activity of cutting of marble blocks into marble slabs and also penalty u/s 11AC for removing goods without payment of Duty - SC held that impugned activity doesn’t amount to manufacturing activity so levy of duty is ultra vires - since there was no authority under which the tax can be levied and collected, both parties were labouring under the mistake – recovery of any outstanding sum is not sustainable.
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