1997 (2) TMI 235

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....espondent. [Order per : Jyoti Balasundaram, Member (J)]. -   By the impugned order dated 20-5-1991 passed by the Additional Collector of Central Excise, Vadodara, it has been held that marble slabs/marble tiles produced by the appellants herein are excisable under T.I. 68 up to 16-3-1985 and under T.I. 23E after 17-3-1985, that the granite slabs/granite tiles produced by the appellants are ....

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.... in the case of Kotah Stones P. Ltd v. CCE, Baroda reported in 1995 (80) E.L.T. 145 (Tribunal) is directly applicable to the present case. Regarding computation of the normal period of limitation of six months, he submits that six month period is to be calculated with reference to the date of issue of show cause notice by the Additional Collector viz 10-11-1989, as this notice makes it clear that ....

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....to manufacture and granite slabs and tiles are classifiable under T.I. 68 of the erstwhile Central Excise Tariff. Learned DR submits that as regards marble slabs and tiles, the process of cutting, edging, trimming and polishing of marble blocks to form marble slabs and tiles have been held to be processes not amounting to manufacture, but in the present case, the process of manufacture by the appe....

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....iod of limitation is to be computed with reference to the date of notice issued by the Additional Collector i.e. 10-11-1989, following the ratio of the Tribunal's order in the case of Patel Metal Works supra which also considered an identical situation wherein the show cause notice issued by the Additional Collector clearly indicated that it is ``in place of'' the notice issued earlier by the Supe....