9911796707
TMI Blog2007 (10) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ming following substantial question of law for decision :- "Whether cutting of marbles block into slabs is not amounting to manufacture in terms of Section 2(f) of Central Excise Act, 1944 and thus levy of excise duty and penalty from the petitioner is illegal and without jurisdiction." 3. For the purpose of above question, it has been contended that the Central Excise Officer of Udaipur Division visited factory premises of the petitioner on 20-2-200(sic) and checked the stock of marble slabs lying in the factory. There, on physical verification, it was found that 4549.18 sq. meter of irregular slabs and 3218.81 sq. meter of regular slabs of marble were found short against recorded balance of 17213.48 sq. meters and 5982.61 sq. meters of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, according to the reference petitioner, the order passed by the Tribunal is not sustainable and the reference should be called and decided in favour of the petitioner on the substantial question of law formulated in the petition. 5. Per Contra, learned counsel appearing for the Union of India, urged that the substantial question of law formulated by the petitioner is not attracted on the facts of the case. It was contended that the issue involved in the present matter is quite different than decided by the Hon'ble Apex Court. Narrating the facts of this case, it was submitted that in para 4 of the impugned judgment of the Tribunal, consultant for the appellant had not disputed the shortage of finished goods found in the factory premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence petition preferred by the petitioner involves no substantial question of law, thus deserves to be dismissed. 6. We have considered the rival submissions of the learned counsel for the parties and carefully examined the matter to find out as to whether any substantial question of law is involved in the present matter so as to call for reference and decide the legal issue. 7. The only argument raised by the learned counsel for the petitioner is that the present matter is covered by the judgment of the Apex Court in the case of Aman Marbles Industries Pvt. Ltd. v. C.C.E., Jaipur. In view of the fact that due to handling of the marble slabs, there were wears and tears, resulting in crazy, thus shortage arose for that reason, but this as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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