2009 INSC 1530
                                    SUPREME COURT OF INDIA

                                 Commnr.of Central Excise, Bhavnagar

                                                      Vs.

                                          Ultra Tech Cement Ltd.

                                           C.A.No.6410 of 2008

                                   (S.H. Kapadia and Aftab Alam JJ.)

                                                  17.08.2009

                                                JUDGMENT

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.

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