COMMISSIONER OF CENTRAL EXCISE RAIPUR Vs. HIRA CEMENT

JUDGEMENT

(1.) THIS appeal under Section 35-L(b) of the Central Excise Act, 1944 (for short "the Act") is directed against a final judgment and order dated 22-1-2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. 145/2004-B whereby and whereunder the appeal preferred by the Appellant herein was dismissed.

(2.) THE basic fact of the matter is not in dispute. THE assessee is one M/s. Hira Cement. It carries on business of manufacture of cement in the town of Raipur. It is a small-scale industry (SSI) being a proprietary concern of one Shri Suresh Agrawal. Another industry, known as M/s. Hira Industries Limited, is also a manufacturer of cement having a factory in the town of Jagdalpur which is situated at a distance of about 300 kms. from Raipur. Hira Industries Limited was incorporated and registered under the Companies Act on or about 20th October, 1983 whereas the Respondent herein was set up in the year 1988. Hira Industries Limited is not a SSI unit. THE unit of the Respondent was earlier known as Bajrang Bali Cement whereas that of Hira Industries Limited was known as Jai Bajrang Cement Ltd. THE capacity of production of the Respondent's cement industry is about 60 tonnes per day whereas that of Hira Industries Limited is 150 tonnes per day.

(3.) THE Respondent herein states :