2015 (9) TMI 979

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....or the Petitioner. Shri Karan Talwar, Counsel, for M/s. Lakshmi Kumaran & Sridharan, for the Respondent. JUDGMENT This Central Excise Reference Case is filed, under Section 35H(1) of the Central Excise Act (for short 'the Act'), as it stood then, with a prayer to require the Central Excise and Gold Control Appellate Tribunal, Bangalore (CEGAT) to refer the following question to this Court....

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....ected, on 7-11-1992. The ground stock of slabs as well as the finished product was verified with reference to RG-I register. A show cause notice was issued by the Original Authority, on 4-5-1993, pointing out that there is shortage of stock of 36,386.42 square feet of slabs of granite and there is excess of 28,658.48 square feet of finished product. It was also alleged that, 33,882.94 square feet ....

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....he basis of the inspection made by him, the Original Authority suspected that the respondent has sold substantial quantity of slabs locally, beyond its entitlement. The plea of the respondent was that the very process of calculation, or verification of the stock, was incorrect. It was pleaded that the gross quantity of the slabs was taken into account, though what is chargeable to Excise duty is a....

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.... of excise duty was made. 7. Whatever may be the justification to levy Excise duty by invoking power under Section 3 of the Act, vis-à-vis the manufacture, a totally different legal regime exists, when the agency sought to be proceeded is a 100% EOU. What is payable by that unit would be Customs duty. The parameters for levy of Customs duty, on the one hand, and the Excise duty, on ....