ULTRATECH CEMENT LTD. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) SINCE a common issue is involved in all these three writ petitions, the same are taken up for admission hearing together and are disposed of by this common order.

(2.) ALL the three petitions were called out in the first session and also in the second session. The learned Advocate appearing for the petitioner in all the three matters has not remained present in any of the two calls.

(3.) THE brief facts of the case are that the petitioner is inter alia engaged in the manufacturing of clinker and cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The petitioner has availed credit of Rs. 11,38,719/ - on explosives used in mines under Rule 2(g) of the Cenvat Credit Rules, 2002. The petitioner was issued with show cause notice proposing to deny and recover credit of Rs. 11,38,719/ - under Section 11A of the Central Excise Act, 1944 availed on the explosives used in mines. The show cause notice also proposed to impose penalty on the petitioner under Rule 13(1) of the Cenvat Credit Rules, 2002 and proposed to recover interest from the petitioner under Rules 12 of the Cenvat Credit Rules, 2002 read with Section 11AB of the Central Excise Act, 1944. The petitioner filed its reply to the show cause notice on 14 -1 -2003 and 19 -5 -2003. The show cause notices were adjudicated by the Joint Commissioner of Central Excise, Bhavnagar and the Joint Commissioner vide his order dated 16 -2 -2004 denied the credit on explosives used in mines and confirmed the duty demand of Rs. 11,38,719/ - against the petitioner. The Joint Commissioner also imposed penalty of Rs. 1 lakh on the petitioner and also ordered recovery of interest. The Joint Commissioner relied upon the decision of the Honourable Supreme Court in the case of J.K. Udaipur Udyog reported in : 2004(171)ELT289(SC) .