Q. What are the equivalent citations for Collector Of Central Excise, Vadodara vs Dhiren Chemical Industries ?

The equivalence citation are(2002) 10 SCC 64 ; (2002) 2 GLR 426 ; 2002 (143) ELT 19 (SC) ; 2002 (103) ECR 800 (SC) ; LQ/SC/2002/261 ;

Collector Of Central Excise, Vadodara Vs. Dhiren Chemical Industries On 21 February, 2002

Q: Q. What was the bench assigned for the case Collector Of Central Excise, Vadodara vs Dhiren Chemical Industries?

HONBLE MR. JUSTICE S.P. BHARUCHA, HONBLE MR. JUSTICE N.S. HEGDE, HONBLE MR. JUSTICE ARIJIT PASAYAT

Open iDraf

Collector Of Central Excise, Vadodara v. Dhiren Chemical Industries

Collector Of Central Excise, Vadodara
v.
Dhiren Chemical Industries

(Supreme Court Of India)

Civil Appeal No. 7937 Of 1995 | 21-02-2002

(1) The issue involved in these appeals is covered by the decision of a Constitution Bench in CCE v. Dhiren Chemical Industries. The Constitution Bench interpreted the phrase "on which the appropriate amount of duty of excise has already been paid" in favour of the Revenue. However, it held that, regardless of the interpretation placed by it on that phrase, if there were circulars which had been issued by the Central Board of Excise and Customs which placed a different interpretation upon that phrase, that interpretation would be binding on the Revenue. It is not disputed that there are circulars issued by the Central Board of Excise and Customs which place a different interpretation upon that phrase and which apply to the facts of these two appeals. For that reason these appeals are dismissed. No order as to costs.

Advocates List

For the Appearing Parties -------

Bench List

HON'BLE MR. JUSTICE S.P. BHARUCHA

HON'BLE MR. JUSTICE N.S. HEGDE

HON'BLE MR. JUSTICE ARIJIT PASAYAT

Eq Citation

(2002) 10 SCC 64

(2002) 2 GLR 426

2002 (143) ELT 19 (SC)

2002 (103) ECR 800 (SC)

LQ/SC/2002/261

HeadNote

A. Excise — Duty — Duty paid — Phrase "on which the appropriate amount of duty of excise has already been paid" — Interpretation of — Constitution Bench in CCE v. Dhiren Chemical Industries, (1996) 10 SCC 241, interpreted the phrase in favour of Revenue — Held, if there were circulars which had been issued by Central Board of Excise and Customs which placed a different interpretation upon that phrase, that interpretation would be binding on Revenue — In the present case, there were circulars issued by Central Board of Excise and Customs which placed a different interpretation upon that phrase and which applied to the facts of the present case — Therefore, the appeals were dismissed — Constitution Bench judgment in Dhiren Chemical Industries, (1996) 10 SCC 241, applied — Excise Act, 1944 — Ss. 3(1) and 3(2) (Para 1)