Case Details: Commissioner of Central Excise and Service Tax, Rajkot Versus Shree Digvijay Cement Co. Ltd. (2025) 31 Centax 87 (S.C.)
Judiciary and Counsel Details
- J.B. Pardiwala & R. Mahadevan, JJ.
- S/Shri N. Venkataraman, A.S.G., P.V. Yogeswaran, Rupesh Kumar, Ms Nisha Bagchi, Sharath Nambiar, Shantanu Sharma, Advs., Gurmeet Singh Makker & Mukesh Kumar Maroria, AOR’s, for the Appellant.
- S/Shri V. Sridharan, Sr. Adv., Ms Sheena Taqui, Ms Akansha Saini, Ms Charanya Lakshmikumaran, Shiv Vinayak Gupta, Ayush Agarwal, Karan Talwar, Ashwin Joseph, Advs., Mrs Bina Gupta & Santosh Krishnan, AOR’s, for the Respondent.
Facts of the Case
The petitioner in this matter was the Department of Revenue, which filed a Civil Appeal before the Supreme Court challenging the orders of the CESTAT. The issue arose from the assessee’s claim to exemption under Notification No. 4/2006-CE, dated 01-03-2006 in respect of clearances of cement made to institutional buyers. The Department contended that the benefit of the said Notification was not available where cement was not sold in individual bags, asserting that the exemption was conditional upon packaging. The CESTAT, however, had allowed the benefit to the assessee, holding that the nature of packaging was not determinative when sales were made to institutional buyers. The matter was accordingly placed before the Hon’ble Supreme court.
Supreme Court Held
The Hon’ble Supreme Court held that there was a delay in the filing of the appeal, which remained unexplained by the Department. On merits, the Court found no ground to interfere with the orders of the CESTAT, which had correctly held that the benefit of exemption under Notification No. 4/2006-CE, dated 01-03-2006 was available to the assessee for all clearances to institutional buyers, irrespective of whether the cement was sold in individual bags. Consequently, the appeal was dismissed both on the ground of delay and lack of merit.
List of Cases Reviewed
- Parasakti Cement Industries Ltd. v. Commissioner — (2025) 31 Centax 86 (Tri. – Hyd.) — Affirmed [Paras 1, 2, 3]
- Shree Digvijay Cement Co. Ltd. v. Commissioner — 2020 (371) E.L.T. 856 (Tribunal) — Affirmed [Paras 2, 3]
