COMMNR. OF CENTRAL EXCISE, BELAPUR vs M/S. SIMPLEX INFRASTRUCTURES LTD. . — C.A. No. 5994 - 5995/2007

Summary: C.A. No. 005994-005995/2007 The Supreme Court allowed the Central Excise Department's appeals against the Tribunal's order, setting aside the Tribunal's finding and remitting the case for fresh consideration. The dispute concerned whether Simplex Infrastructures' Ready Mix Concrete (RMC) qualified for exemption by being manufactured "at site"—the Tribunal had found no dispute on this issue, but the Commissioner had held RMC was manufactured at Pen and Padghe locations and then cleared to construction sites without duty payment. The Court directed the Tribunal to reconsider the factual dichotomy regarding the batching plant's existence, location, and mobility in accordance with law, with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.