COMMISSIONER OF CENTRAL EXCISE Vs. UNIVERSAL FERRO & ALLIED CHEMICALS LTD.
SUPREME COURT OF INDIA
COMMISSIONER OF CENTRAL EXCISE
UNIVERSAL FERRO AND ALLIED CHEMICALS LTD.
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(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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