Full Judgment Text
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)
J U D G M E N T
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.