(1.) Heard learned counsel for the parties.
(2.) The dispute relates to levy and collection of Excise Duty and penalty in respect thereof in manufacturing of marble slabs. The Tribunal vide its order 25-7-2001 has confirmed the demand on the Excise Duty chargeable on the aforesaid activity of cutting of marble blocks into marble slabs and also penalty under Section 11AC of the Central Excise Act for removing goods without payment of Duty.
(3.) Part of the demand so created was paid by the assessee.