https://www.taxtmi.com/caselaws?id=116283 Cutting granite blocks into slabs and polishing one side was not accepted, at the prima facie stage, as clearly non-excisable manufacture for waiver of pre-deposit, because the distinction between mere cutting-to-size and converting blocks into slabs with polishing was treated as material. The duty demand also arose from clearance by a 100% EOU to its sister concern in the domestic tariff area without permission and without duty payment. On that basis, pre-deposit of the demanded duty was directed, while waiver of pre-deposit and stay of recovery were granted for the penalty amount. en-us Mon, 09 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 10:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116283 Cutting granite blocks into slabs and polishing one side was not accepted, at the prima facie stage, as clearly non-excisable manufacture for waiver of pre-deposit, because the distinction between mere cutting-to-size and converting blocks into slabs with polishing was treated as material. The duty demand also arose from clearance by a 100% EOU to its sister concern in the domestic tariff area without permission and without duty payment. On that basis, pre-deposit of the demanded duty was directed, while waiver of pre-deposit and stay of recovery were granted for the penalty amount. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116283