COMMR.OF CENTRAL EXCISE,BHAVNAGAR vs. M/S ULTRA TECH CEMENT LTD

C.A. No.-006410-006410 - 2008Supreme Court17 August 20092 pages

For Petitioner: B. V. BALARAM DASFor Respondent: M. P. DEVANATH

AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court allowed the appeals and remitted the matters to the Adjudicating Authority. The authority is to ascertain if excess electricity was cleared at a price to related entities and charge duty or reverse credit accordingly, but without imposing penalties for the disputed period.

What were the facts?

The Department appealed against a decision concerning the excise duty on electricity wheeled out/cleared at a price to related entities. The Supreme Court referred to a previous judgment in the Maruti Suzuki Ltd. case.

What were the issues?

The primary issue was the correct determination of excise duty and penalties on electricity cleared to related entities, and whether penalties should be imposed for the disputed period.

Which sections of the Income-tax Act were involved?

Not specified in the provided text

AI-generated summary — verify with the full judgment below

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

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. 2

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