COMMISSIONER OF C. EX. Vs. SIMPLEX INFRASTRUCTURES LTD.

JUDGEMENT

(1.) These Civil Appeals are filed by the Department and are directed against the order of the Customs Excise and Service Tax Appellate Tribunal, dated 6th November, 2006, in Appeals Nos. E/2480/2006 and E/2481/2006.

(2.) Respondent-assessee claimed exemption in respect of Ready Mix Concrete (RMC) on the ground that the said item was manufactured at site. However, on 10th August, 1998, show cause notice was issued by the Department to the Assessee alleging suppression on number of grounds. The show cause notice was for the period July, 1993 to March, 1998. At this stage itself, we may clarify that in view of our judgment in the case of M/s. Continental Foundation Joint Ventures Holding, Nathpa, H.P. v. Commissioner of Central Excise, Chandigarh-I in Civil Appeal No. 3139 of 2002, the Department is not entitled to invoke Section 11A of the Central Excise Act for the entire period. Accordingly, we restrict the show cause notice dated 10th August, 1998 to the period 10th February, 1998 to March, 1998. Therefore, for deciding these Civil Appeals, we are only concerned with the period 10th February, 1998 to March, 1998.

(3.) As stated above, if RMC is produced at site, then alone the Assessee is entitled to exemption under the requisite Notification. We may state that the word 'site' has not been defined in the Notification though it so defined in the later Circular. We may also state that with the advancement of technology, there could exist batching plants which are mobile. Ultimately, the question which would arise for determination would depend upon the facts of each case. In the present case, the Commissioner, as an adjudicating authority, has held that cement concrete obtained at Pen and Padghe sites conforms to the definition of RMC as prescribed in Bureau of Indian Standards definition of RMC. However, according to the Commissioner, the Respondent-assessee has manufactured RMC during the above period in the said places, namely, Pen and Padghe and, thereafter, they have cleared the same to the construction sites of the customers/clients of the Assessee herein without payment of central excise duty and without observing the central excise formalities.