Commr.Of Central Excise,Bhavnagar vs M/S Ultra Tech Cement Ltd

The Supreme Court allowed the civil appeals filed by the Department, remitting the matters to the Adjudicating Authority to determine if any excess electricity was wheeled out or cleared at a price favoring joint ventures, vendors, or sister companies. The Court clarified that the Adjudicating Authority should calculate and charge duty or reverse credit accordingly, but no penalties would be imposed for the disputed periods. This decision follows the reasoning established in M/s. Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III.