2008 (7) TMI 741

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....te, for the Appellant. Shri C.S. Rajpur, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, the appellants M/s. Suraj Marble Pvt. Ltd. are engaged in the manufacture marble slabs, tiles and a case clandestine removal of the goods was made out against them and vide order in original dated 9-12-1999 duty of Rs. 6,03,912/- was confirmed against them a....

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....urt against the order dated 22-7-03 of the Rajasthan High Court also stands dismissed by the Hon'ble Supreme Court. 2. During the course of the above developments, the appellants had deposited the duty demand and penalties imposed on various dates. However, subsequently, in terms of the ratio of law declared by the Hon'ble Supreme Court in the case of Aman Marble Industries Pvt. Ltd. - 200....

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.... agrees that the earlier proceedings for confirming demand of duty on the allegations and findings of clandestine removal stand duly confirmed against them upto the level of the Hon'ble Supreme Court, when the SLP filed by them was dismissed. However, he submits that inasmuch as, the decision in the case of Aman Marble Industries Pvt. Ltd. laying down that such activity does not amount to manufact....

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....n'ble Apex Court by deviating to a different route. Admittedly, the demand stands confirmed against the appellants and allowing of refund of the same would amount to defeat and virtually setting aside the earlier order confirming demand against the them. No power and jurisdiction are vested in the Tribunal to do so, as against the jurisdiction of the Hon'ble High Court in terms of the Article 226 ....