2006 (10) TMI 62

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....he issue is, whether sawing of Marble Blocks into slabs and Marble Tiles made there from amounts to manufacture or not. 2. When the matter went before the Commissioner (Appeals), Jaipur, he relied upon the ratio laid down by the Hon'ble Supreme Court in the case of M/s. Aman Marble Industries Pvt. Ltd. v. CCE, Jaipur, 2003 (157) E.L.T. 393 (S.C.) = 2003 (58) RLT 595 (S.C.), which had followed a....

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....ich the issue involved was whether sawing of Marble Blocks into slabs, amounts to manufacture or not. Whereas in the instant case the issue pertains to clandestine removal of Marble tiles produced out of the Marble Slabs on which benefit as per Chapter Note 4 of Chapter 25 of Central Excise Act, 1944 was already availed and a not accounted for the entire production in statutory records and subsequ....

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....ting takes place and no polishing is done. 5. The learned Counsel for the respondents reiterates the contentions of the learned Commissioner (Appeals). In addition to the Hon'ble Supreme Court's decision in the case of M/s. Aman Marble Industries Pvt. Ltd. v. CCE, Jaipur, supra, he also relied upon the Hon'ble Rajasthan High Court's decision in the case of M/s. Anmol Granites v. Union of India,....