2006 (1) TMI 142

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..... issue has been raised as to whether cutting and polishing of granite slabs and tiles from the block amounts to manufacture and the end product becomes subject to charge of excise duty under the Central Excise Act, 1944. 3.The notice have been issued in all these cases to the respective petitioners that the Supreme Court in the case of Pratap Singh v. CCE [2003 (156) E.L.T. A382] has upheld that .....

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..... shing of granite block into slabs and tiles did amount to an activity of manufacture to invite the levy of Excise Duty. 6.However, the learned Counsel for the Revenue has referred to an order dismissing the SLP in the matter of Pratap Singh as reported in 2003 (156) E.L.T. A382, which is information about the dismissal of SLP by the Supreme Court against the judgment of CEGAT. It is also not in .....

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..... or Tribunal against whose judgment leave to appeal is sought and final order continues to be of the subordinate court or Tribunal against whose order the SLP is sought. 9.In these circumstances, dismissal of SLP in Pratap Singh's case cannot have over-riding effect over the ratio laid down by Apex Court in Aman Marble's case holding by a reasoned order that cutting and polishing of granites int .....

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