https://www.taxtmi.com/caselaws?id=3720 The court ruled in favor of the petitioner, holding that cutting marble blocks into slabs did not amount to manufacturing under the Central Excise Act. The duty and penalty imposed were deemed unauthorized and void. The petitioner's challenge post the Supreme Court's clarification was considered timely, with no estoppel against the state. The retrospective application of the Finance Act 2006 did not impact the petitioner's case, leading to the quashing of duty and penalty orders and the possibility of refunds under Section 11-B of the Act. en-us Thu, 24 Aug 2006 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3720 The court ruled in favor of the petitioner, holding that cutting marble blocks into slabs did not amount to manufacturing under the Central Excise Act. The duty and penalty imposed were deemed unauthorized and void. The petitioner's challenge post the Supreme Court's clarification was considered timely, with no estoppel against the state. The retrospective application of the Finance Act 2006 did not impact the petitioner's case, leading to the quashing of duty and penalty orders and the possibility of refunds under Section 11-B of the Act. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3720