- (1.) THE facts: The M/s. Marble Art (the Assessee) imports the marble blocks. They are cut into marble slabs and after polishing sold in the market.
(2.) A notice was given to it by the Excise Department (the Department) under the Excise Act, 1944 (the Act) for the period from November, 2005 to January, 2006 for payment of excise duty treating the Assessee as a "manufacturer". The Appellant filed its objections. However, the adjudicating officer decided the same against him on 31 -3 -2007. The Assessee filed an appeal before the Commissioner (Appeals). It was consolidated with the appeal of one Oriental Trimex Limited. Both the appeals were dismissed on 14 -12 -2007.
(3.) THE Assessee filed second appeal before Customs, Excise & Service Tax Appellate Tribunal (the Tribunal). In this appeal, an application for waiver of condition of pre -deposit was also filed. This application was rejected by the Tribunal by its order dated 5 -6 -2008 and the Assessee was required to deposit the amount, hence the present appeal. Substantial Question;