2006 (11) TMI 119

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..... 2. The dispute relates to levy and collection of Excise Duty and penalty in respect thereof in manufacturing of marble slabs. The Tribunal vide its order 25.7.2001 has confirmed the demand on the Excise Duty chargeable on the aforesaid activity of cutting of marble blocks into marble slabs and also penalty under Section 11AC of the Central Excise Act for removing goods without payment of Duty....

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....sion of this Court rendered in DB Civil Writ Petition No.2246/2004 (M/s. Saraswati Marbles & Granite Industries Pvt. Ltd. Vs. UOI & Ors.) on 24.8.2006 [2008 (223) E.L.T.345 (Raj.) in which under like circumstances, the order of adjudication and levy of penalty has been quashed by holding that since there was no authority under which the tax can be levied and collected on activity of cutting of Mar....