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2015 (12) TMI 666 - SUPREME COURT

2015 (12) TMI 666 - SUPREME COURT - 2015 (326) E.L.T. 24 (SC) - Manufacture - Ready Mix Concrete - RMC or MC - Held that:- Respondent had taken a specific plea before the Adjudicating Authority that the produce in question is not RMC but only 'Mix Concrete' (MC). This contention was rejected by the Adjudicating Authority in Order-in-Original passed by it. The assessee had challenged those findings before the Tribunal. However, the Tribunal did not go into this aspect as it proceeded on the basis .....

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recorded by the Tribunal. However, we make it clear that it will always be open to the appellant/Department to justify the order passed by the Adjudicating Authority on the basis of material which is relied upon by the Adjudicating Authority including the statements of the officials of the assessee and effect thereof. - Impugned order is set aside - Decided in favour of assessee. - Civil Appeal No(s). 984-986/2008 - Dated:- 19-11-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the P .....

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This Court in M/s. Larsen & Toubro Ltd.& Anr. ECC Construction Group vs. Commissioner of Central Excise, Hyderabad, 2015(10) SCALE 476, otherwise holding that RMC would amount to 'manufacture' and, therefore, liable for payment of excise duty. The Judgment of the Tribunal has to be, therefore, set aside on this ground alone. We, however, find that the respondent had taken a specific plea before the Adjudicating Authority that the produce in question is not RMC but only 'Mix .....

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