AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 93
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....peals)] by which the appeal that was filed by the appellant to assail the order dated 30.10.2019 passed by the Deputy Commissioner confirming the demand of central excise duty under section 11A(1)(a) of the Central Excise Act, 1944 [the Central Excise Act] and ordering it to be recovered with interest and penalty, has been dismissed. 2. The appellant manufactures and clears cement upon payment of central excise duty in the following manner: (a) Cement in packed form (in 50kg bags) to general buyers; (b) Cement in packed form (in 50kg bags) to industrial/institutional consumer; and (c) Cement in packed form (in 50kg bags) for captive consumption. 3. In respect of category (a) above, since the packages fall un....
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.... captive consumption to its contractors for the purpose of undertaking the construction and maintenance work of plant and residential colony, within the factory premises. Such clearances were made under the cover of invoice with the remark "Self Consumption". Previous Proceedings 6. However, two show cause notices dated 02.11.2015 and 04.08.2016 [previous show cause notices] were issued to the appellant, proposing demand of central excise duty for the period October, 2010 to June, 2015, and July, 2015 to April 2016, respectively, along with interest and penalty. The extended period of limitation was invoked in the first notice. These show cause notices alleged inter alia that since the packaged cement was cleared for captive consumpti....
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....demand central excise duty along with interest and penalty, on the same allegations as made in the previous two show cause notices dated 02.11.2015 and 04.08.2016. 10. The appellant submitted a detailed reply rebutting the allegations made therein. 11. However, the Deputy Commissioner, by order dated 30.10.2019, confirmed the entire duty demand as proposed in the show cause notice with interest and imposed penalty under section 11AC of the Central Excise Act read with rule 25 of the Central Excise Rules, 2002 [the 2002 Central Excise Rules]. 12. This order was assailed by the appellant before the Commissioner (Appeals) and by an order dated 30.03.2021 the Commissioner (Appeals) dismissed and the appeal and upheld the impugned order....
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.... in the appeal filed by the appellant before the Commissioner (Appeals) but even after noticing the submission made in the appeal, the Commissioner (Appeals) did not consider the said decision; and (iii) Rule 2A of the 1977 Rules and rule 3 of the 2011 Rules are separated by "semi-colon" and, therefore, the word "and" used in between the two clauses has to be read disjunctively. To support this contention, learned counsel placed reliance on the decision of this Tribunal in M/s. Viwa Drymix Pvt. Ltd. vs. Principal Commissioner, CGST, Central Excise & Customs, Jabalpur [Excise Appeal No. 52652 of 2019 decided on 09.12.2020 (Tri.-Del.)] 15. Shri S.K. Ray, learned authorized representative appearing for the department has, however, ....
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....ules are not applicable. No valuation of goods under section 4A of the Central Excise Act is applicable in the present case. *****" 19. Against the said order of the Commissioner (Appeals) dated 20.07.2018, the department filed an appeal before this Tribunal which appeal was dismissed by order dated 02.01.2019. The Tribunal relied upon the earlier decision of the Tribunal in Grasim Industries and in the own case of the appellant in Ultratech Cement Pvt. Ltd. vs. Commr. of C. Ex., Nagpur [2017-TIOL-4415-CESTAT-MUM]. The contention of the department that the order passed by the Tribunal in Grasim Industries was under challenge in the Supreme Court was repelled by the Tribunal holding that this issue has also been decided by the Tribunal in....