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TMI Blog2012 (8) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... araiah Associates, Advocates, for the Respondent. [Judgment per N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal which held that the procedure adopted by the authority is bad procedure for quasi judicial proceedings and also bad in law and therefore, set aside the demand of excise duty. 2. The assessee was served with a show cause notice dated 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement for raising demand and that communications, orders suggestions or advises from Department cannot deemed to be a show cause notice and therefore. It was urged that the said demand is unsustainable. They also contended that the activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 in view of the budgetary changes in 2006. Therefore the alleged clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of duty under the Excise Act could be made. A valid show cause notice being a condition precedent before levy of duty, in the instant case there was no valid show cause issued under the provision of the Central Excise Act. Therefore, it set aside the order of the adjudicating authority and allowed the appeal. Aggrieved by the same, the revenue is in appeal. 4. The learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice preceding the demand is not a valid one. Moreover, prior to 1996 cutting of granite was not treated as a manufacture. It is from 1-3-2006 cutting and polishing of granites is treated as manufacturing activity attracting payment of excise duty. In the facts of the case, we are satisfied that no case is made out by the revenue on merits. Accordingly the appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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