INDIA CEMENTS LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) At the outset, we may indicate that since, the delay in filing an appeal has been condoned, the Registry has numbered C.M.A. SR. No. 9364 of 2016, and hence, the accompanying appeal, i.e., C.M.A. No. 1487 of 2017 is taken on board for hearing along with C.M.A. 724 of 2016.

(2.) Since, the issue raised in C.M.A. No. 724 of 2016 is very narrow, the scope of the said appeal would be explained by us, while rendering a decision in the appeal, which is now taken on board. 2. 1 As a matter of fact, the issue raised in the appeal, is, squarely covered by the judgment of the Division Bench rendered in India Cements Limited v. Commissioner of Central Excise, Trichy - 2013 (297) E.L.T. 508 (Mad.). This decision has been rendered in the assessee's own case, albeit, relating to a different Commissionerate.

(3.) Accordingly, with the consent of counsels for parties, C.M.A. No. 1487 of 2017 (C.M.A. SR. No. 9364 of 2016) is taken up for hearing along with C.M.A. No. 724 of 2016. 3. 1 Admit. 3. 2 The following questions of law are framed for consideration, by this Court, in respect of the captioned matters.