2017 (5) TMI 741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nand Nainawati, Advocate for the respondent ORDER Per: Ashok K. Arya Revenue has filed these two appeals against the Order-in-Appeal No.126 to 130/Commr (A) /JMN/2010 dated 21.7.2010 passed by the Commissioner (Appeals), Customs, Jamnagar whereunder inter alia, the Order-in-Original No.8 dated 6.4.2010 and No.154 dated 15.3.2010 was set aside granting consequential refund subject to satis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers dated 6.2.2010 and 16.11.2009 requested the adjudicating authority for passing a speaking order on assessment so as to challenge the matter before the appellate authority. (v) Since no speaking orders were received, the Respondent vide letters submitted on 22.3.2010 and 29.12.2009 claimed the total refund of Rs. 79,501/- of additional duty of customs/Lime Stone Cess @ Re.1/- PMT. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 'manufacture' or 'production'. 4.1 In this regard, the impugned order refers to the Tribunal decision in the case of Zuari Cement Limited Vs. C.C.ED., Tirupati - 2004 (172) ELT 315 (Tri-Bang.) wherein it was held that activity of mining by excavation of limestone does not amount to manufacture. The impugned order also refers to Hon'ble Apex Court judgment in the case of Luc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of marble blocks after excavation would not come within the ambit of expression manufacture or production. In the circumstances, this Court held the assessee was not entitled to the benefit of Section 80HH of he Income Tax Act............ It was clarified in the said case that mere mining of limestone and marble and cutting the same before it was sold will not constitute "manufacture" or "producti....