Commr. of Central Excise, Bhavnagar V. M/S Ultra Tech Cement Ltd. [2009] INSC 1446 (17 August 2009)
Judgment
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.6410 OF 2008 Commnr. of Central Excise, Bhavnagar ... Appellant (s) Versus M/s. Ultra Tech Cement Ltd. ... Respondent(s) WITH Civil Appeal Nos. 5556-5558 of 2009 - (Arising out of S.L.P. (C) Nos.11720-22 of 2008) Civil Appeal Nos. 5559-5560 of 2009 - (Arising out of S.L.P. (C) Nos.17816-17817 of 2008)
S. H. KAPADIA, J.
1. Leave granted.
2. For the reasons given in our judgment delivered today in the case of M/s. 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 2 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.
.................................J. (S.H. KAPADIA)
................................J. (AFTAB ALAM)
New Delhi;
August 17, 2009.
