Commissioner Of Central Excise vs Pratap Singh on 5 August, 2002
16. The argument of the learned Counsel that the activity of the company-assessee did not amount to manufacture as per Apex Court observations, while dismissing Civil Appeal No. 3145 of 1998 filed by the Collector of Central Excise, Bombay against CEGAT Order No. 785/97-D, dated 14-8-1997 (Shah Granites Pvt. Ltd. v. Collector) and as such, no duty whatever even under Section 3(1) of the Excise Act, can be claimed from them. But, in our view, this contention of the Counsel is wholly mis-conceived and not liable to be accepted. No such plea that their activity of manufacturing polished granite slabs and tiles from the indigenous raw materials i.e. granite blocks had not been taken by the company-assessee before the adjudicating authority.