9911796707
TMI Blog2008 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. As per facts on record, the appellants M/s. Suraj Marble Pvt. Ltd. are engaged in the manufacture marble slabs, tiles and a case clandestine removal of the goods was made out against them and vide order in original dated 9-12-1999 duty of Rs. 6,03,912/- was confirmed against them along with imposition of personal penalty of ident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han High Court also stands dismissed by the Hon ble Supreme Court. 2. During the course of the above developments, the appellants had deposited the duty demand and penalties imposed on various dates. However, subsequently, in terms of the ratio of law declared by the Hon ble Supreme Court in the case of Aman Marble Industries Pvt. Ltd. - 2003 (157) E.L.T. 393 (S.C.) = 2003 (58) RLT 595 (SC), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the allegations and findings of clandestine removal stand duly confirmed against them upto the level of the Hon ble Supreme Court, when the SLP filed by them was dismissed. However, he submits that inasmuch as, the decision in the case of Aman Marble Industries Pvt. Ltd. laying down that such activity does not amount to manufacture and was declared subsequently, the benefit should be extended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and allowing of refund of the same would amount to defeat and virtually setting aside the earlier order confirming demand against the them. No power and jurisdiction are vested in the Tribunal to do so, as against the jurisdiction of the Hon ble High Court in terms of the Article 226 writ jurisdiction, which stand exercised on the above referred judgments. We also note that the facts in the relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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