9911796707
TMI Blog2011 (4) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... abs of total value of Rs. 16,38,277/-, on which duty amounting to Rs. 2,64,063/- was chargeable, but this quantity had been cleared without payment of duty – Held that:- in the case of Aman Marble Industries Pvt. Ltd. (2003 - TMI - 46675 - SUPREME COURT OF INDIA), the marble slabs made out of marble blocks were not excisable and the same became excisable only w.e.f. 1-3-2006 when Chapter Note 6 was introduced in para 25, requirement of pre-deposit of duty demand, interest and penalty is waived, stay application is allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, the appellant pleaded that the stock of 8598.70 sq. mtrs. of marble slabs cleared during the period from 19-1-2007 to 31-3-2007 was old stock manufactured prior to 28-2-2006, when the marble slabs were non-excisable on account of judgment of Hon'ble Supreme Court in the case of Aman Marble Industries Pvt. Ltd. v. CCE reported in 2003 (157) E.L.T. 393 (S.C.), that the marble slabs became excisable only w.e.f. 1-3-2006 by introduction of a chapter note 6 in Chapter 25, that in view of judgment of Hon'ble Supreme Court in the case of CCE, Hyderabad v. Vazir Sultan Tobacco Co. Ltd. reported in 1996 (83) E.L.T. 3 (S.C.) the goods manufactured during the period when the same were not excisable, even if the cleared after the same had bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tock had been cleared during the period from 18-1-07 to 31-3-07, which is clear from the daily stock register maintained by the appellant, that in terms of Hon'ble Supreme Court judgment in the case of CCE, Hyderabad v. Vazir Sultan Tobacco Co. Ltd. (supra), the goods manufactured prior to levy of duty but cleared subsequent to introduction of levy are not chargeable to Central Excise Duty, that since there was pre-levy stock of 8924.36 sq. mtrs. of marble slabs as on the morning of 1-3-06 and this stock had been cleared subsequently, no duty can be charged on the same, that the Assistant Commissioner and the CCE (Appeals) have ignored the fact that declaration regarding the stock as on 1-3-2006 had been made on 3-3-2006, that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed during a particular month, the quantity cleared and the assessable value during the particular month. The Department does not dispute the authenticity of the daily stock account in the RG-1 register, which was maintained by the appellant which shows the stock of 8924.36 sq. mtrs. of marble slabs as on 1-3-2006. We also find that the appellant on 3-3-2006 had submitted a declaration of a stock to the Jurisdictional Range Superintendent, wherein they have declared stock of 8924.36 sq. mtrs. of marble slabs as on the mid-night of 28-2-2006/1-3-2006. While dismissing the appellant's plea for existence of stock of marble slabs as on 1-3-2006 manufactured prior to 1-3-2006, neither the Assistant Commissioner nor the CCE (Appeals) have discusse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
