TMI Blog2015 (12) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 proceedings had attained finality. The order of refund of this amount, merely because this Court took different view thereafter in some other case, would not permissible. Thus, insofar as direction containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two appeals are filed challenging the judgments of the High Court of Rajasthan whereby 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 manufacturing activity but the respondents were not paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard v. Associated Stone Industries Anr. [JT 2000 (6) SC 522] holding that it did not amount to manufacture activity. After this judgment was rendered, the assessees filed writ petitions seeking refund of the amount which they had paid and the High Court allowed those writ petitions directing the Union of India to refund the amount of duty, interest and penalty. A neat submission which his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , no further appeals were brought by the respondents and, therefore, such proceedings had attained finality. The order of refund of this amount, merely 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 set aside. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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