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UNION OF INDIA & ORS. Versus M/s SARASWATI MARBLE & GRAN. INDUS. P. LTD.

2015 (12) TMI 1156 - SUPREME COURT

Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - cutting of marble blocks into marble slabs and tiles - Held that:- Duty was paid by Respondent after proper ad .....

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rely because this Court took different view thereafter in some other case, would not permissible.

Thus, insofar as direction contained in the impugned judgments to refund the amount of duty, interest and penalty is concerned, the same is .....

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from the respondents - Decided in favor of revenue. - Civil Appeal No. 5857 of 2007 with C.A. No. 8913 of 2015 - Dated:- 16-10-2015 - MR. A.K. SIKRI And MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : : Mr. A. K. Sanghi, Sr. Adv., Mr. Arijit Pras .....

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the excise duty and penalty which was paid by the respondents herein have been quashed. The proceedings arise out of Show Cause Notices issued to the respondents on the ground that cutting of marble blocks into marble slabs and tiles amounted to the .....

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the respondents and thus, it attained finality. Not only that, on that basis, amount of excise duty and penalty was recovered from the respondents after the proceedings were over some time in February, 2001. It so happened that identical issue was t .....

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dispute landed up in this Court and was finally decided in the case of 'Rajasthan State Electricity Board v. Associated Stone Industries & Anr. [JT 2000 (6) SC 522] holding that it did not amount to manufacture activity. After this judgment w .....

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his made by Mr. A. K. Sanghi, learned senior counsel appearing for the Union of India, is that no such writ petition to claim refund of the excise duty, penalty and interest was maintainable when the proceedings in respect of respondents had attained .....

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226 of the Constitution of India and claim such a relief. The aforesaid submission is valid and justified in law. Insofar as the respondents are concerned, the duty was paid by them after proper adjudication and a particular view was taken which was .....

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