DHAR CEMENT LTD. Vs. CCE

JUDGEMENT

(1.) The appellant filed these appeals against the adjudication order passed by the Commissioner of Central Excise whereby the benefit of Notification No. 24/91 -CE dt. 25.7.1991 and 5/93 dt. 28.2.1993 was denied to the appellant.

(2.) Brief facts of the case are that the appellants are engaged in the manufacture of Ordinary Portland Cement falling under Chapter 25 of Central Excise Tariff. The appellant availed the benefit of above mentioned notifications and cleared the cement at concessional rate of duty. A SCN was issued to the appellant on the ground that annual capacity of the plant is more than 1,98,000 tonnes per annum, therefore, they are not entitled for the benefit of concessional rate of duty as per the provisions of notification.

(3.) The adjudicating authority denied the benefit of notification. The appellant filed an appeal and the Tribunal vide Final Order No. 60 -62/02 -C dt. 15.3.2002 remanded the matter to the adjudicating authority with the direction to approach competent authority for ascertaining the installed capacity of the plant during the relevant period.