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.

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