ULTRATECH CEMENT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE six appeals have been filed by the appellant M/s. Ultratech Cement Ltd. A common issue arises in these appeals as to whether the supplies of cement manufactured by the appellant to the contractors of developers of SEZ under the cover of ARE -1 without payment of duty and the tax demanded on the same by the adjudicating authority and upheld in the impugned appellate order is legal and valid. For the sake of convenience, the appeals are taken up together for hearing and disposal. The details of the appeals are as under:

(2.) THE brief facts of the case as per appeal No. E/87011/13 are as follows: -

(3.) BEING aggrieved, the appellant carried the matter before this Tribunal. The appellants have raised the following grounds of appeal: -