RAJESH BALIA,J. - (1.) HEARD the learned Counsel for the parties.
(2.) IN all these writ petitions, common issue has been raised as to whether cutting and polishing of granite slabs and tiles from the block amounts to manufacture and the end product becomes subject to charge of excise duty under the Central Excise Act, 1944. The notice have been issued in all these cases to the respective petitioners that the Supreme Court in the case of Pratap Singh v. CCE 2003 (156) E.L.T. A382 has upheld that cutting and polishing of granite slabs and tiles from the block amounts to be manufacture and therefore, details of manufactured commodity and the value of such commodity on clearance were sought from the assessee.
(3.) THE petitioners in all these cases have contended that cutting of granites block into slabs and tiles and their polishing does not amount to manufacturing process as has been held by the Hon'ble Supreme in the case of Aman Marbles 2003 (58) RLT 595. Based on that premise, the petitioners were not liable to furnish details of value of clearances of the granite slabs and tiles cleared from factory site and other storage.;