LAWS(BOM)-2010-10-252

COMMISSIONER CENTRAL EXCISE Vs. ULTRATECH CEMENT LTD.

Decided On October 25, 2010
COMMISSIONER CENTRAL EXCISE Appellant
V/S
Ultratech Cement Ltd. Respondents

JUDGEMENT

(1.) The substantial question of law raised by the Revenue in this appeal reads thus :

(2.) The appeal is admitted on the above substantial question of law and by consent, the appeal is taken up for final hearing.

(3.) The facts relevant for the present appeal are that the Respondent-assessee is engaged in the manufacture of cement which is excisable under Chapter 25 of the Central Excise Tariff Act, 1985.