2006 (1) TMI 142

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....: Rajesh Balia, J.]. - Heard the learned Counsel for the parties. 2.In all these writ petitions, common issue has been raised as to whether cutting and polishing of granite slabs and tiles from the block amounts to manufacture and the end product becomes subject to charge of excise duty under the Central Excise Act, 1944. 3.The notice have been issued in all these cases to the respective pet....

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....n dispute that in Aman Marble case, the Hon'ble Supreme Court by speaking order has held that cutting and polishing of granite block into slabs and tiles did amount to an activity of manufacture to invite the levy of Excise Duty. 6.However, the learned Counsel for the Revenue has referred to an order dismissing the SLP in the matter of Pratap Singh as reported in 2003 (156) E.L.T. A382, which i....

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....assed by laying down ratio of decision. Dismissal of SLP even does not result in merger of the order of the Court or Tribunal against whose judgment leave to appeal is sought and final order continues to be of the subordinate court or Tribunal against whose order the SLP is sought. 9.In these circumstances, dismissal of SLP in Pratap Singh's case cannot have over-riding effect over the ratio la....