COMMISSIONER OF CENTRAL EXCISE Vs. UNIVERSAL FERRO & ALLIED CHEMICALS LTD.
LAWS(SC)-2020-3-51
SUPREME COURT OF INDIA
Decided on March 06,2020

COMMISSIONER OF CENTRAL EXCISE Appellant
VERSUS
UNIVERSAL FERRO AND ALLIED CHEMICALS LTD. Respondents


Referred Judgements :-

DEEP CHAND BRAHMAN LAL SINGH NIRANJAN SINGH HARI SHANKER SHYAM LAL RAM PRASAD JAIN TRANSPORT GENERAL TRADING CO JAIPAL SINGH VIRENDRA PAL GUPTA VISHAMBHAR DAYAL GUPTA REJENDRAPAL SIA RAM BRIJPAL SINGH PANDIT SRINIVAS MADHO RAM MOHI UDD VS. STATE OF UTTAR PRADESH [REFERRED TO]
PATEL CHUNIBHAI DAJIBHA VS. NARAYANRAO KHANDERAO JAMBEKAR ANOTHER [REFERRED TO]
MARTIN BUM LIMITED VS. CORPORATION OF CALCUTTA [REFERRED TO]
M KARUNANIDHI VS. UNION OF INDIA [REFERRED TO]
DHARANGADHRA CHEMICAL WORKS VS. DHARANGADHRA MUNICIPALITY [REFERRED TO]
RATAN LAL ADUKJA VS. UNION OF INDIA [REFERRED TO]
M V ELISABETH M V ELISABETH VS. HARWAN INVESTMENT AND TRADING PRIVATE LIMITED HANOEKAR HOUSE SWATONTAPETH VASCO DE GAMA GOA: HARWAN INVESTMENT AND TRADING CO [REFERRED TO]
STATE OF BIHAR VS. BIHAR DISTILLERY LIMITED [REFERRED TO]
SULTANA BEGUM VS. PREM CHAND JAIN [REFERRED TO]
INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA VS. PRICE WATERHOUSE [REFERRED TO]
SOUTH CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY EMPLOYEES UNION SECUNDERABAD VS. REGISTRAR OF COOPERATIVE SOCIETIES [REFERRED TO]
SIV INDUSTRIES LIMITED VS. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMER [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE NAGPUR VS. SHREE BAIDYANATH AYURVED BHAWAN LTD [REFERRED TO]
MEDLEY PHARMACEUTICALS LTD VS. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS DAMAN [REFERRED TO]
|COMMISSIONER OF CENTRAL EXCISE VS. CONNAUGHT PLAZA RESTAURANT LTD [REFERRED TO]
HARDEEP SINGH VS. STATE OF PUNJAB [REFERRED TO]


JUDGEMENT

- (1.)Being aggrieved by the judgments and orders dated 21.10.2005 and 7.7.2006 passed by the Customs, Excise, Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as "CESTAT") thereby, allowing the appeals filed by the respondent ­ Assessee and its Chairman being Appeal Nos.E26912693/03 arising out of Orderin Original No.1420 of 2003 dated 23.6.2003, OrderinOriginal No.21 of 2003 dated 23.6.2003 and Appeal No. E/1976/04 arising out of OrderinOriginal Nos.1920/2004 dated 15.3.2004 and dismissing the appeal filed by the Revenue being Appeal No. E/1607/06Mum arising out of order of the Commissioner (Appeals), Customs & Central Excise, Nagpur dated 14.2.2006 in Appeal No. SVS/91/NGPB/2006, the Revenue is before this Court.
(2.)The facts in brief giving rise to the present appeals are as under:
The respondent ­ Universal Ferro and Allied Chemicals Ltd., Maneck Nagar, Tumsar (hereinafter referred to as "UFAC") is 100% Export Oriented Unit ("EOU" for short) approved by the Secretariat for Industrial Approvals, Department of Industrial Development in the Ministry of Industry, Government of India. UFAC was engaged in the manufacture/processing and clearance of Ferro Manganese and Silicon Manganese falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. UFAC cleared these items for export as well as in Domestic Tariff Area (hereinafter referred to as "DTA") on payment of Central Excise duty.

(3.)The Central Intelligence Unit of the Central Excise Headquarters visited the unit of UFAC on 19.9.2001 on getting information from the Central Excise Audit party that UFAC being an EOU was indulging in the jobwork activity of conversion of raw material supplied by M/s Tata Iron & Steel Company Ltd., Jamshedpur (hereinafter referred to as "TISCO"). In the view of the Revenue, the same was not allowed in terms of EXIM Policy of 19972002 (hereinafter referred to as "EXIM Policy")
;


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