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Commissioner of Central Excise, Indore Versus M/s. Dhar Cement Ltd. & Others

2015 (8) TMI 198 - SUPREME COURT

Concessional rate of duty on Cement - installed capacity - Benefit of Notification No. 24/91-CE dated 25.07.1991 - whether the respondent, an industrial unit, is having a plant with installed capacity of less than 1,98,000 tonnes per annum for manufacturing ordinary Portland Cement to enable it to get the benefit of Notification No. 24/91-CE dated 25.07.1991 and Notification No. 5/93 dated 28.02.1993 - Held that:- CESTAT in this behalf relied upon the certificate issued by the Commissioner of In .....

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upon or not. - Matter remanded back - Decided in favour of assessee. - Civil Appeal Nos. 5752-5755 of 2005 - Dated:- 21-7-2015 - A. K. Sikri And N. V. Ramana, JJ. For the Appellant : Mr. Yashank Adhyaru, Sr. Adv. Ms. Nisha Bagchi, Adv. Ms. Shirin Khajuria, Adv. Ms. B. Sunita Rao, Adv. Ms. Pooja Sharma, Adv. Mr. Anurag, Adv. Ms. Sujita Srivastava, Adv. Mr. B. Krishna Prasad, Adv. For the Respondents : Mr. K. Radhakrishnan, Sr. Adv. Mr. Ashutosh Upadhyay, Adv. Mr. Sumit Kumar Sharma, Adv. Mr. Nira .....

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eral of Anti Evasion (DGAE) searched the premises and recovered incriminating documents. A show cause notice dated 30.11.1998 was issued to the respondent on the ground that the annual capacity of the plant is more than 1,98,000 tonnes per annum, therefore, they are not entitled of the concessional rate of duty and further to show cause as to why Central Excise duty amounting to ₹ 6,22,02,982 /- evaded by the assessee during the period from 01.11.1993 to 30.06.1998 should not be recovered .....

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he CESTAT vide its final order No. 60-62/02-C remanded the matter with an observation that competent authority shall re-adjudicate the matter afresh. In the meantime, the Commissioner of Industries, Bhopal, vide his letter dated 17.06.2003 and Corrigendum dated 03.07.2003 stated that though in some case the unit has mentioned their capacity to be more than 1,98,000 tonnes per annum but on the basis of the capacity analyzed by the Small Industries Service Institute (SISI), its installed capacity .....

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CESTAT vide the impugned order has allowed the appeal simply on the ground that Commissioner of Industries has certified that the installed capacity of the plant was less than 1,98,000 tonnes per annum during the relevant period and this certificate would bring the issue in favour of the respondent herein. e have heard the present appeal in detail which is filed by the Department questioning the correctness of the orders passed by the CESTAT. The only issue is as to whether the respondent, an i .....

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