JAYASWAL NECO LTD. Vs. C.C.E.

JUDGEMENT

(1.) HEARD both sides and perused record. The appeals themselves are required to be disposed of. Accordingly, we proceed with the appeals after dispensing with requirement for pre -deposit of duty.

(2.) THE appellant is a manufacturer of Pig Iron. It also has a captive power generation plant which generates electricity for use in pig iron production. Part of the electricity also comes to be disposed of as the same is surplus.

(3.) THE contention of the learned Counsel for the appellant is that an identical issue had come up before the Tribunal in the case of Ballarpur Industries Ltd. v. C.C.E., Nagpur 2005 (129) ECR 268 and the Tribunal held that such a demand under Rule 57CC is not sustainable.