TMI Blog1987 (7) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the year 1981 and started its operation since January, 1982. According to the petitioner-firm, sawing rough marble blocks into rough marble slabs does not amount to process of manufacture and does not involve any manufacturing process as defined in Section 2(f) of the Central Excises Salt Act, 1944, (for short, "the Act"). According to the petitioner-firm, it was under a mistaken impression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant and machinery has been mis-declared as Rs. 4,94,300/- by not including the cost of the items as given in para 8 of the writ petition. 3.The petitioner-firm also set up a case that it is sawing rough marble blocks into rough marble slabs of irregular sizes with the help of gang saw machines mostly on job work basis and the same process is not a process as defined under Section 2(f) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e restrained from taking any further proceedings in pursuance to Annexure 7 dated 15-3-1983. 5.We may state that the question as to whether cutting of rough marble blocks into rough marble slabs on job work basis is a manufacturing process within the meaning of Section 2(f) of the Act, is no longer res integra. The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, in Appeal No. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, New Delhi in the case of Sangmermer India Pvt. Ltd. v. Collector of Central Excise, Jaipur reported in 1989 (42) E.L.T. 725 (Tri.) (Appeal No. ED/SB/A. No. 1346/85-D, decided vide Order No. 20/87-D, dated 9-1-1987) took a similar view. A Single Bench of this Court under its order dated 21-5-1986 (per M.C. Jain, J.) in S.B. Civil Writ Petition No. 1052/84, Diamond Marbles Pvt. Ltd. v. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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