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2015 (12) TMI 1156 - SUPREME COURT

2015 (12) TMI 1156 - SUPREME COURT - 2015 (326) E.L.T. 427 (SC) - 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 adjudication and a particular view was taken which was upheld by the Tribunal as well. As mentioned above, no further appeals were brought by the respondents and, therefore, such proceed .....

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Excise Department is not entitled to recover any such excise duty 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 Prasad, Adv., Ms. Aruna Gupta, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. P. K. Manohar, Adv. ORDER Leave granted in SLP (C) No. 5819 of 2007. These two appeals are file .....

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pheld by the Tribunal as well. The matter was not taken further by 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 taken up by some other assessee contending that the cutting of marble blocks into marble slabs and tiles did not amount to manufacture within the meaning of Section 2(f) of the Central .....

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