9911796707
TMI Blog2015 (9) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ble is the Excise duty, or the Customs duty, are substantially different. - Tribunal recorded a clear finding to the effect that there was serious defect in the very process of verification of the stock. It was mentioned that the gross area of the slabs was taken into account, though what becomes chargeable is a net area. The substantial quantity goes towards wastage and that was not taken into account. - Though the adjudication undertaken by the High Court happens to be the first by a judicial agency, the one undertaken by the Tribunal cannot be interfered just like that. It is only when substantial question of law raises that an occasion would arise to require the Tribunal to refer the questions to the High Court. - No question of law ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ister. A show cause notice was issued by the Original Authority, on 4-5-1993, pointing out that there is shortage of stock of 36,386.42 square feet of slabs of granite and there is excess of 28,658.48 square feet of finished product. It was also alleged that, 33,882.94 square feet of slabs were sold locally. With these allegations, a demand of ₹ 36,05,245/-, was made, as differential Excise duty. The explanation submitted by the respondent was found not satisfactory. The Original Authority passed an order, dated 3-3-1998, confirming the demand. 3. The respondent filed Appeal No. E/1463/1998 before the CEGAT, challenging the original order of demand. The Tribunal allowed the appeal through order, dated 15-11-2002 [2003 (151) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, demand of excise duty was made. 7. Whatever may be the justification to levy Excise duty by invoking power under Section 3 of the Act, vis- -vis the manufacture, a totally different legal regime exists, when the agency sought to be proceeded is a 100% EOU. What is payable by that unit would be Customs duty. The parameters for levy of Customs duty, on the one hand, and the Excise duty, on the other, are totally different. So much so, the authorities also are not the same. The points, at which the duty leviable is the Excise duty, or the Customs duty, are substantially different. 8. Secondly, the Tribunal recorded a clear finding to the effect that there was serious defect in the very process of verification of the stock. It was ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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