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 ascertain if any excess electricity was wheeled out or cleared at a price for joint ventures, vendors, or sister companies. The Court directed that the Adjudicating Authority should calculate and charge duty or reverse credit accordingly, but specified that no penalty would be imposed for the disputed periods. The judgment follows the reasoning in M/s. Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III.