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2006 (8) TMI 118 - HC - Central ExciseAt the time when the proceedings were originally initiated, the dept. as well as the assessee both were under the impression that cutting of marble blocks into marble slabs and tiles amounted to the mfg. activity – during the period in question SC declared impugned levy as ultra vires & unauthorized by law - Hence levy and collection of penalty, which is only incidental to substantive levy, cannot be sustained - amount already recovered from the assessee will be subject to refund u/s 11B
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