Final Order No. 11/99-C arising from in Appeal No. E/1490/93-C. Case: Collector of Central Excise, Indore Vs Dhar Cement Ltd.. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Case NumberFinal Order No. 11/99-C arising from in Appeal No. E/1490/93-C
CounselFor Appellant: Shri Sumit K. Das, JDR.
JudgesShri S.S. Kang, Member (J) and V.K. Agrawal, Member (T)
IssueCentral Excise Act
Judgement DateDecember 24, 1999
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

V.K. Agrawal, Member (T), (New Delhi)

  1. The issue involved in this appeal filed by Revenue is whether the benefit of Notification No. 23/89 was available in respect of the cement manufactured by the Respondents, M/s. Dhar Cement Ltd.

  2. When the matter was called, none was present on behalf of the respondents nor was there any request for adjournment in spite of notice. We, therefore, heard Shri Sumit K. Das, learned DR, and perused the records. The learned DR submitted that the Assistant Collector, Central Excise, Indore confirmed the demand of central excise duty amounting to Rs. 21,55,645.80 under his Order No. 32/92, dated 26-5-1992 for the period from 1-5-1989 to 31-8-1989 denying the benefit of Notification No. 23/89, dated 1-3-1989 (as amended by Notification No. 123/89, dated 27-4-1989) on the ground that the respondents did not produce the requisite certificate of licenced capacity issued by either Director of Industries or Development Commissioner for cement; that the Industries Commissioner of Madhya Pradesh had given a Certificate No. 7, dated 20-12-1989 certifying that they were having an industrial licence for the manufacture of 66,000 MTs per annum which was later on cancelled; that the respondents had made an application for approval of the capacity of their plant at 300 TPD which was duly approved by the Ministry of Industry vide Letter Nos. 2-5/87 C.M., dated 18-3-1987. The learned D.R. further submitted that the Collector (Appeals) erred in extending the benefit of Notification to the Respondents on the ground that the Ministry of Industry, Department of Industrial Development, was still to endorse the higher capacity of 300 TPD in the licence since the conditions were not fulfilled by them. He also mentioned that at the request of the assessee, the Government approved the recognition of the capacity as 300 TPD subject to fulfillment of condition regarding installation of equipment and taking prescribed measures for prevention and control of pollution and obtaining a certificate to that effect from the State Pollution Control Board. He drew our attention to the findings contained in the original order to the effect that the respondents had mentioned in their letter dated 1-12-1988, addressed to Superintending Engineer, National Highway Public Works Department, Indore, that their capacity was 300 TPD as certified by Govt. of India, Ministry of Industries Nos. 2-5/87 CCM, dated 18-3-1987 and their Managing...

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