2017 (6) TMI 856

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in the presence of independent witnesses and authorized representative of the appellant. Demand proceedings were initiated against the appellant for recovery of duty of Rs. 8,55,303/-. The case was adjudicated by the Original Authority, who vide here order dated 31/03/2009 confirmed the said demand alongwith penalty for an equivalent amount. This order was on denovo adjudication in terms of directions of the Tribunal vide final order dated 27/11/2008. 2. On appeal against the original order, the Commissioner (Appeals) confirmed the same. The appellant is aggrieved by this impugned order of Commissioner (Appeals). 3. The learned Counsel for the appellant submitted that the lower authorities exceeded the remand direction of the Tribunal a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... officer. 5. We have heard both the sides and perused the appeal record. On the first issue whether the lower authorities acted beyond the remand directions issued by the Tribunal vide final order dated 27/11/2008, we have perused the said order alongwith connected papers in appeal. Admittedly, the appellants for the first time raised the issue of 'manufacture' not being carried out by the appellant, relying on the decision of Hon'ble Supreme Court in Aman Marble Industries (supra). In that context, the Tribunal remanded the matter to the Original Authority to re-examine the issue. It is clearly recorded that the case was sent back for fresh adjudication without expressing any opinion by the Tribunal. The lower authorities accordingly exami .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rations in bonded area intended for export. These are to be accounted and duly disposed of in terms of the Export Import Policy and the provisions of Customs Act, 1962 readwith Central Excise Act, 1944. In this connection, we refer to the decision of Hon'ble Rajasthan High Court in Shree Nath Marbles (supra). Dealing with almost identical situation the Hon'ble High Court held that the issue involved in the present case is not cutting of blocks into slabs. The Hon'ble High Court held that the decision of the Hon'ble Supreme Court in Aman Marble Industries (supra) has no application in the case where admitted shortage of marble slabs are noticed. 7. Regarding the correctness of stock taking we note that the stock taking has been conducted in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X