2009 (3) TMI 1113

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....olished granite slabs and marble slabs manufactured out of blocks. 2. Petitioner claims that the excise duties had been paid on the granite slabs produced in the factory of the petitioner located at Hosur Main Road, Attibele Post, Anekal Taluk, Bangalore and though the factory was 100% export oriented unit claiming benefit under a relaxation provision from the conditions applicable to such units, petitioner had cleared 50% of the production for domestic tariff area on payment of such excise duty. 3. The question as to whether conversion of granite blocks into granite slabs was a manufacturing activity or otherwise was the subject matter of decision by the Hon'ble Supreme Court in the case of Aman Marble Industries Private Limited ....

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....itioner such as converting the granite blocks into granite slabs and therefore the Union of India cannot hold on to the excise duty so collected and therefore necessary direction has to be issued to the Union of India to refund the amount and for quashing the application of rejection for refund as passed by the Assistant Commissioner of Customs. 7. Notice had been issued to the respondents, statement of objections has been filed on behalf of all the respondents, Union of India, Commissioner of Customs, etc. 8. Submission of Sri. Nagaraj, learned counsel appearing on behalf of the standing counsel is that the impugned order while is justified on merits, as the application had been filed beyond the time and even on merits the petitioner....

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....authority of law while is definitely frowned in terms of Articles 265 of the Constitution of India, the present levy and collection of excise duty was by the competent officer and until and unless it is declared that such order was bad in law by a superior authority as provided under the Central Excise Act and consequentially it is held that the collection under the provisions of the Act is also bad. Refund application cannot succeed by itself. 13. The petitioner instead of questioning the assessment order tried his hand through a refund application and failed there. While it was open for the petitioner to pursue the remedy in that line, just because the petitioner withdraws the appeal before the Assistant Commissioner and foregoes that ....