w w w . L a w y e r S e r v i c e s . i n



Simplex Infrastructures Ltd. Amitabh Mundhra B. v/s Commissioner of Central Excise & Customs, Belapur


Company & Directors' Information:- SIMPLEX INFRASTRUCTURES LIMITED [Active] CIN = L45209WB1924PLC004969

Company & Directors' Information:- C K INFRASTRUCTURES LIMITED [Active] CIN = U70200DL1997PLC089706

Company & Directors' Information:- D B INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U04520MP2006PTC018493

Company & Directors' Information:- R S INFRASTRUCTURES LIMITED [Active] CIN = U45201PB1997PLC020316

Company & Directors' Information:- K R INFRASTRUCTURES LIMITED [Active] CIN = U73100TG1992PLC013995

Company & Directors' Information:- I M B INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U70102DL2009PTC195079

Company & Directors' Information:- Y K M INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45202CH2006PTC029960

Company & Directors' Information:- R 3 INFRASTRUCTURES LIMITED [Active] CIN = U45400DL2014PLC268953

Company & Directors' Information:- P G M INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U01119AP2007PTC054326

Company & Directors' Information:- N H INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45209CH2010PTC032243

Company & Directors' Information:- Y D INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U70102UP2009PTC037603

Company & Directors' Information:- C 4 INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45201MH2013PTC242843

Company & Directors' Information:- B S V R INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45209TG2009PTC064901

Company & Directors' Information:- V AND K INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45200TG2001PTC036581

Company & Directors' Information:- MUNDHRA AND CO. PRIVATE LIMITED [Active] CIN = U50300OR2005PTC008090

Company & Directors' Information:- J L INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45200TN2008PTC066965

Company & Directors' Information:- T & C INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U70102TG2008PTC060995

Company & Directors' Information:- U R C INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45200TG2008PTC058894

Company & Directors' Information:- R V A INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U70102UP2013PTC056289

Company & Directors' Information:- S R G INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U74110DL2005PTC134967

Company & Directors' Information:- S R G INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U70101DL2005PTC134967

Company & Directors' Information:- N. C. R. INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45400UP2008PTC034623

Company & Directors' Information:- P T INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U51909DL2007PTC159635

Company & Directors' Information:- S. L. INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45203PB2007PTC031300

Company & Directors' Information:- V C H INFRASTRUCTURES PRIVATE LIMITED [Under Process of Striking Off] CIN = U45203KL2011PTC028762

Company & Directors' Information:- P A INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45208TN2009PTC071929

Company & Directors' Information:- A E K INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45309TN2009PTC071702

Company & Directors' Information:- K G N INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U74200DL2007PTC167982

Company & Directors' Information:- M A M INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U70109KA2012PTC062160

Company & Directors' Information:- P N INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45201OR2010PTC012647

Company & Directors' Information:- R S INFRASTRUCTURES INDIA PRIVATE LIMITED [Strike Off] CIN = U45206TN2013PTC091533

Company & Directors' Information:- J S K INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45200MH2005PTC156097

Company & Directors' Information:- S A INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45400WB2013PTC192691

Company & Directors' Information:- L & W INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45200DL2008PTC182372

Company & Directors' Information:- K R R INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U70102TG2008PTC061194

Company & Directors' Information:- INFRASTRUCTURES PRIVATE LIMITED [Under Process of Striking Off] CIN = U45200JH2007PTC012792

Company & Directors' Information:- S AND A INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45206UR2012PTC000345

Company & Directors' Information:- J & K INFRASTRUCTURES LIMITED [Active] CIN = U40101JK2009PLC003034

Company & Directors' Information:- V. J. S. INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U74999UP2008PTC035636

Company & Directors' Information:- K R M INFRASTRUCTURES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U45209TG2011PTC073850

Company & Directors' Information:- M D INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45201CH2001PTC024224

Company & Directors' Information:- V K INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45400UP2008PTC034415

Company & Directors' Information:- K Y INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45201DL2004PTC127815

Company & Directors' Information:- A K C INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45200KL2010PTC025716

Company & Directors' Information:- D N D INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45203PN2008PTC133243

Company & Directors' Information:- G V R INFRASTRUCTURES INDIA PRIVATE LIMITED [Strike Off] CIN = U45209AP2008PTC059504

Company & Directors' Information:- K & K INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U74120KA2006PTC040900

Company & Directors' Information:- A & G INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U31900PB2012PTC036358

Company & Directors' Information:- Y R INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45201RJ2015PTC047298

Company & Directors' Information:- U D INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45400MH2010PTC203382

Company & Directors' Information:- J W INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U74120MH2015PTC268554

Company & Directors' Information:- G AND G INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45200MH2004PTC147316

Company & Directors' Information:- A. N. Y. INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45206MH2013PTC243735

Company & Directors' Information:- J V S M S INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45200TG2010PTC070371

Company & Directors' Information:- K S V V INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45209TG2010PTC069359

Company & Directors' Information:- A V R INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45400DL2009PTC186399

Company & Directors' Information:- A P S INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U70109DL2013PTC248564

Company & Directors' Information:- R R INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U70109DL2006PTC150324

Company & Directors' Information:- S D P INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45200HR2013PTC048666

Company & Directors' Information:- B P K INFRASTRUCTURES PRIVATE LIMITED [Active] CIN = U45203KA2009PTC049331

Company & Directors' Information:- T M R INFRASTRUCTURES PRIVATE LIMITED [Strike Off] CIN = U45400TG2007PTC054647

Company & Directors' Information:- BELAPUR COMPANY LIMITED [Amalgamated] CIN = U99999MH1919PTC000602

Company & Directors' Information:- SIMPLEX (INDIA) LIMITED [Dissolved] CIN = U99999MH1946PTC005414

    Appeal Nos. 2480 of 2006 & 2481 of 2006

    Decided On, 18 March 2010

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai

    By, THE HONOURABLE MR.P.G. CHACKO
    By, MEMBER (JUDICIAL) & THE HONOURABLE MR. S.K. GAULE
    By, MEMBER (TECHNICAL)

    Shri A.K. Singh, Advocate. Shri B.K. Singh, Jt CDR



Judgment Text

Per: Mr P.G. Chacko


1. These appeals have arisen before us consequent upon a remand ordered by the Hon ble Supreme Court vide Order dated 10.4.2008 in Civil Appeal Nos 5994-5995 of 2007 (Commissioner of Central Excise, Belapur vs Simplex Infrastructures Ltd and Another).


2. One of the appellants is M/s Simplex Infrastructures Ltd (hereinafter referred to as the assessee). A Director of the company is the other appellant. The appeals are directed against the Commissioner?s order wherein demand of Central Excise duty of over Rs 1.40 crores was confirmed against the assessee for the period from March 1997 to March 1998 in respect of Ready Mix Concrete (RMC for short) classified under SH 3824.20 and equal amount of penalty was imposed on them under Section 11AC of the Central Excise Act besides a penalty of Rs 50 lakhs imposed on the Director of the company under Rule 209A of the Central Excise Rules, 1944. In view of the Hon?ble Supreme Court?s order, the learned Counsel for the appellants submits that the classification of RMC under SH 3824.20 and its dutiability in terms thereof are no longer in dispute. It is submitted that what survives for consideration is the assessee?s plea for the benefit of Notification No 4/97-CE dated 1.3.1997 whereunder concrete mix manufactured at the site of construction, for use in construction work at such site is chargeable to nil rate of duty. The learned Counsel submits that RMC was manufactured by the assessee at the construction site of their customer during the period of dispute and therefore, the benefit of the above notification is available to them. The learned Jt CDR, on the other hand, points out that the question whether the subject goods was manufactured at the construction site for use in the construction work was not examined by the Commissioner. It is submitted that, in view of the Hon?ble Supreme Court?s remand order, the adjudicating authority has to examine the said question and pass a speaking order thereon.


3. After considering the submissions, we are of the view that the lower authority should address the above question also. It appears from the impugned order that, though the assessee?s claim of exemption under Notification No. 4/1997-CE was noted by the learned Commissioner, he did not consider the question whether the subject goods was manufactured at the construction site and used in the construction work at the same site, which was the significant condition for claiming the benefit of nil rate of duty under the notification. The learned Commissioner classified the goods under SH 3824.20 and held the assessee liable to pay duty thereon with effect from 1.4.1997. He did not render any finding on the aforesaid question. In the Supreme Court?s remand order, it was noted that there was dispute between the assessee and the Revenue as to whether RMC was manufactured at the construction site. It was also noted that the Commissioner, in the impugned order, had held that RMC had been manufactured at Pen and Padghe and thereafter moved to the construction site. Apparently, Their Lordships also took note of the plea made by the assessee that RMC had been manufactured at the construction site and used at the same site. It is this dispute which requires to be adjudicated upon by the lower authority which has got to take a decision on the aforesaid question after giving both sides a reasonable opportunity of adducing additional documentary evidence and of being personally heard.


4. We note that the Hon?ble Supreme Court has already restricted the show-cause notice to the period from 10.2.1998 to 31.3.1998, which has got to be bo

Please Login To View The Full Judgment!

rne in mind by the adjudicating authority while taking up the matter for de novo adjudication. 5. In the above view of the matter, we set aside the impugned order and allow these appeals by way of remand with a direction to the lower authority to pass a speaking order on the aforesaid issue after giving both sides an opportunity of adducing documentary evidence and of being personally heard.
O R