https://www.taxtmi.com/caselaws?id=3617 The court ruled in favor of the petitioner, quashing the orders for Excise Duty and penalty. It was held that cutting marble blocks into slabs does not constitute manufacturing, rendering the levy of duty ultra vires. The court relied on a previous judgment that found no legal basis for taxing this activity. The court directed that any outstanding sums cannot be recovered, but amounts already paid may be subject to refund under Section 11-B. The respondents were restrained from further recovery, and no costs were awarded. en-us Mon, 13 Nov 2006 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3617 The court ruled in favor of the petitioner, quashing the orders for Excise Duty and penalty. It was held that cutting marble blocks into slabs does not constitute manufacturing, rendering the levy of duty ultra vires. The court relied on a previous judgment that found no legal basis for taxing this activity. The court directed that any outstanding sums cannot be recovered, but amounts already paid may be subject to refund under Section 11-B. The respondents were restrained from further recovery, and no costs were awarded. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3617