Commr.Of Central … vs M/S Ultra Tech Cement Ltd on 17 August, 2009

                                                                               Reportable


                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)



                            JUDGMENT

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.