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TMI Blog2012 (8) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture and hence no excise duty is payable - 14 of 2007 - - - Dated:- 18-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri T.M. Venkata Reddy, Advocate, for the Appellant. S/Shri Kiran S. Javali, G. Sampath, and M/s. Mylaraiah Associates, Advocates, for the Respondent. [Judgment per N. Kumar, J.]. This appeal is by the revenue challenging the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely changes the basis of demand and the very complexion of the show cause notice. They relied on the judgment of the Apex Court in Metal Forgings v. Union of India [2002 (146) E.L.T. 241 (S.C.)] where it was held that a show cause notice was mandatory requirement for raising demand and that communications, orders suggestions or advises from Department cannot deemed to be a show cause notice and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belatedly more than 2 years of original notice is not permissible especially if at stage of reply to notice the Department did not realize its mistake, held that the enquiry notice issued under the Customs Act was not proper, by issuing a letter not demand of duty under the Excise Act could be made. A valid show cause notice being a condition precedent before levy of duty, in the instant case ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice is a sine qua non before any duty and penalty is levied on the assessee coupled with the fact a show cause notice issued under one enactment cannot be converted into a notice under another enactment, we are satisfied that the show cause notice preceding the demand is not a valid one. Moreover, prior to 1996 cutting of granite was not treated as a manufacture. It is from 1-3-2006 cutting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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