2003 (3) TMI 598

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....nt. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the Adjudication order passed by the Commissioner of Central Excise. 2. Appellants are engaged in the manufacture of marble slabs and marble tiles. Show cause notice was issued to the appellants for demand of duty and for imposition of penalty on the ground t....

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....r No. A/18/03-NB(C) [2003 (159) E.L.T. 387 (Tribunal)] to show the crazy comes into existence when tiles are manufactured out of slabs. This fact was not considered by Revenue which was brought on record by Shri Praveen Jain in his statement and appellants were keeping the record in respect of clearance of crazy. 4. SDR appearing on behalf of the Revenue reiterates the findings of the lowe....

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....s exempted from duty and appellants were keeping the record of crazy. This fact is not disputed by the Revenue. The Revenue had not produced any evidence to show that marble tiles were cleared, by the appellants without payment of duty. The finding of the Adjudicating Authority that tiles were cleared without payment of duty is only on the basis of presumption. The authorised signatory Shri Pravee....