Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs The India Cements Ltd on 9 February, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI
Appeal No.E/659/2010
[Arising out of Order-in-Appeal No.144/2010 dt.18.08.10 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli]
Commissioner of Central Excise, Tiruchirapalli Appellant
Versus
The India Cements Ltd Respondent
Appearance:
Shri S Govindarajan, AC (AR) For the Appellant Ms. Minchu Mariam Punnoose, Advocate For the Respondent CORAM :
Honble Ms. Sulekha Beevi C.S. Member (Judicial) Honble Shri Madhu Mohan Damodhar, Member (Technical) Date of hearing / decision : 9.2.2018 Per Bench FINAL ORDER No. 40404 / 2018 The issue involved in the above appeal is whether the exemption under Notification 67/95 CE dated 16.3.95 is applicable to the clinker manufactured by the appellants and captively consumed in the manufacture of cement that was removed without payment of duty to the units situated in SEZ.
2. The brief facts are that the respondents are manufacturers of cement and clinker. During the period from September 2008 to July 2009, they cleared cements to units situated at SEZ without payment of duty. They availed the captive consumption benefit under Notification No.67/95 dt.16.3.1995 in respect in respect of clinker consumed in the manufacture of cement cleared without payment of duty to SEZ area. The Department entertained a view that respondents are not eligible for the benefit of exemption under the Notification. Show Cause Notice was issued demanding duty and interest and for imposing penalties. After due process of law, the Original Authority confirmed the duty demanded, interest and imposed penalty under Rule 25 of CER, 2002. On appeal, the Commissioner (Appeals) set aside the same. Hence the revenue is now before the Tribunal.
3. On behalf of revenue, the Ld. AR Shri S.Govindarajan reiterated the grounds of appeal. On behalf of respondent, the Ld.counsel Ms.Minchu Mariam Punnoose submitted that the issue stands covered in favour of the respondent vide decision of the Tribunal in Final Order 40322/2017 dt.15.2.2017.
4. Heard both sides.
5. The above issue stands covered by the decision in the case of Ultratech Cements Ltd, vs CCE and ST, Tiruchirapalli 2016 (343) ELT 164 as well as the decision passed in the case of Dalmia Cements Bharath Ltd vide Final Order No.40322/2017 dt.15.2.2017.
6. Following the above stated judgements, we are of the opinion that the appeal filed by department is devoid of merits. The same is dismissed.
(Operative part of the order pronounced in open court) (Madhu Mohan Damodhar) (Sulekha Beevi C.S) Member (Technical) Member (Judicial) Vsr/Rkp 3 1