Concessional Duty on Cement based on annual capacity of the plant as certified by Commissioner of Industries - matter remanded:
There is a concessional rate of duty for cement based on the annual capacity of the plant as certified by the Commissioner of Industries. The Central Excise Commissioners usually do not believe the Commissioner of Industries and launch investigations on the actual capacity. The notification does not stipulate a fishing expedition by the Central Excise officers. When you have notified an Authority to give a certificate, what is your problem in accepting that certificate. If you believe that Commissioner of Industries cannot be believed, remove that provision in the law and have your own investigation to find out the plant capacity.
In this case the Supreme Court remanded the case to the Tribunal to come to a conclusion as to whether the certificate issued by Commissioner of Industries should be acted upon or not.