Commnr. of Central Excise, Bhavnagar Vs. Ultra Tech Cement Ltd. - Court Judgment

SooperKanoon Citationsooperkanoon.com/672169
SubjectExcise
CourtSupreme Court of India
Decided OnAug-17-2009
Case NumberCivil Appeal No. 6410 of 2008, Civil Appeal Nos. 5556-5558 of 2009 (Arising out of S.L.P. (C) Nos. 1
Judge S.H. Kapadia and; Aftab Alam, JJ.
Reported in2009(11)SCALE466; (2009)8SCC801
AppellantCommnr. of Central Excise, Bhavnagar
RespondentUltra Tech Cement Ltd.
Advocates: Gourab Banerjee, ASG,; S.K. Bagaria, Sr. Adv.,; T.V. Ratnam
DispositionAppeal allowed
Cases ReferredMaruti Suzuki Ltd. v. Commissioner of Central Excise
Prior historyFrom the Judgment and Order dated 21.11.2007 of the Custom, Excise and Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad in Appeal No. E/29/2006
Excerpt:
- valuation: [s.h. kapadia & aftab alam, jj] appeal to supreme court - disposal of case by relying on earlier decision - following maruti suzuki ltd. case v c.c.e., [2009 (9) scc 193] matter was remitted to the adjudicating authority to ascertain whether any excess electricity was wheeled out/cleared at a price in favour of joint ventures, vendors, sister companies, etc. this was to be done only for purposes of calculation and charge of duty on reverse credit. department will not impose penalty for disputed period (s). s.h. kapadia, j.1. leave granted.2. for the reasons given in our judgment delivered today in the case of maruti suzuki ltd. v. commissioner of central excise, delhi-iii civil appeal no. of 2009 - (arising out of s.l.p. (c) no. 3826 of 2009), the civil appeals herein filed by the department are allowed and the matters stand remitted to the adjudicating authority who will in each case ascertain whether any excess electricity was wheeled out/cleared at a price in favour of joint ventures, vendors, sister companies etc. and, if so, the adjudicating authority will calculate and charge duty or reverse credit to that extent alone. however, as stated above, the department will not impose penalty in that regard for the disputed period(s).3. subject to above, the civil appeals filed by the department are accordingly allowed with no order as to costs.
Judgment:

S.H. Kapadia, J.

1. Leave granted.

2. For the reasons given in our judgment delivered today in the case of Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III Civil Appeal No. of 2009 - (arising out of S.L.P. (C) No. 3826 of 2009), the civil appeals herein filed by the Department are allowed and the matters stand remitted to the Adjudicating Authority who will in each case ascertain whether any excess electricity was wheeled out/cleared at a price in favour of joint ventures, vendors, sister companies etc. and, if so, the Adjudicating Authority will calculate and charge duty or reverse credit to that extent alone. However, as stated above, the Department will not impose penalty in that regard for the disputed period(s).

3. Subject to above, the civil appeals filed by the Department are accordingly allowed with no order as to costs.