Appellant wins case on granite slabs classification, verifications ordered for other demands. Legal precedents crucial.

The tribunal ruled in favor of the appellant regarding the classification of polished granite slabs, setting aside the demand of Rs. 1,05,59,320/-. The tribunal instructed verification for the demand of Rs. 9,07,393/- on artificial marble slabs and sustained the demand of Rs. 49,811/- on clearance of marble slabs without duty payment. Additionally, the tribunal directed verification of the payment made by the appellant towards the demand of Rs. 2,26,598/-. The judgment highlighted the importance of following legal precedents and ensuring precise calculation of duty demands.

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Issues Involved:
1. Classification of polished granite slabs.
2. Demand of Rs. 9,07,393/- on artificial marble slabs.
3. Demand of Rs. 49,811/- on clearance of marble slabs without payment of duty.
4. Demand of Rs. 2,26,598/- on clearance of marble slabs without payment of duty.

Summary:

1. Classification of Polished Granite Slabs:
The primary issue was whether polished granite slabs should be classified under tariff item no. 6802 23 90 as per the revenue or under tariff item no. 2156 1200 as claimed by the appellant. The tribunal referenced previous judgments, including Aman Marbles Industries Pvt. Ltd. Vs. CE and Classic Marbles Vs. CCE, which supported the appellant's classification. The tribunal concluded that the polished granite slabs are correctly classified under 2156 1200, making the demand of Rs. 1,05,59,320/- unsustainable and thus set aside.

2. Demand of Rs. 9,07,393/- on Artificial Marble Slabs:
The appellant argued that they had already paid Rs. 6,71,789/- as differential duty for the period April 2010 to June 2010 and declared this in their ER-1 return for June 2010. The tribunal instructed the adjudicating authority to verify the appellant's claim and arrive at the correct computation of the demand.

3. Demand of Rs. 49,811/- on Clearance of Marble Slabs Without Payment of Duty:
The appellant did not contest this demand, considering it a small amount. Consequently, the tribunal sustained the demand of Rs. 49,811/-.

4. Demand of Rs. 2,26,598/- on Clearance of Marble Slabs Without Payment of Duty:
The appellant had paid Rs. 2.24 lacs towards this demand. The tribunal directed the adjudicating authority to verify this payment and adjust the demand accordingly.

Conclusion:
The appeal was partly allowed with the tribunal setting aside the major demand related to the classification of polished granite slabs while directing verification for the other demands. The judgment emphasized the importance of adhering to established legal precedents and ensuring accurate computation of duty demands.

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