COLLECTOR OF CENTRAL EXCISE VADODRA Vs. DHIREN CHEMICAL INDUSTRIES
LAWS(SC)-2002-2-92
SUPREME COURT OF INDIA
Decided on February 21,2002

COLLECTOR OF CENTRAL EXCISE, VADODARA Appellant
VERSUS
DHIREN CHEMICAL INDUSTRIES Respondents





Cited Judgements :-

SHREE BAIDYANATH AYURVED BHAVAN VS. C.C.E. [LAWS(CE)-2004-2-328] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. GINNI FILAMENTS LTD. [LAWS(CE)-2002-10-206] [REFERRED TO]
ADROIT FINANCIAL SERVICES PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), DELHI [LAWS(DLH)-2022-9-140] [REFERRED TO]
KINGSWAY FASHIONS (P) LTD. VS. COMMISSIONER OF CUSTOMS, BANGALORE [LAWS(CE)-2006-3-69] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. GURUKRIPA RESINS PVT LTD [LAWS(SC)-2011-7-16] [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE MEERUT VS. MARUTI FORM PRIVATE LIMITED [LAWS(SC)-2004-1-101] [REFERRED TO]
VISHNUPRIYA INDUSTRIES LTD VS. SUPERINTENDENT OF CENTRAL EXCISE AND CUSTOMS [LAWS(APH)-2004-9-107] [REFERRED TO]
INDO INTERNATIONAL TOBACCO LTD VS. SHRI VIVEK PRASAD [LAWS(DLH)-2022-1-113] [REFERRED TO]
ACIT VS. SERAJUDDIN & CO. [LAWS(ORI)-2023-3-39] [REFERRED TO]
INDIA CEMENTS LIMITED VS. ASSISTANT COMMISSIONER [LAWS(MAD)-2006-12-262] [REFERRED TO]
HINDUSTAN UNILEVER LIMITED VS. STATE OF UTTARAKHAND [LAWS(UTN)-2015-9-63] [REFERRED]
KINETIC ENGINEERING LTD. VS. COMMR. OF C. EX., PUNE, NAGPUR, NASHIK [LAWS(CE)-2011-8-59] [REFERRED TO]
SOUTH INDIA RESEARCH INSTITUTE VS. COMMISSIONER OF C. EX., GUNTUR [LAWS(CE)-2003-10-211] [RELIED ON]
SHEELA FOAM PVT. LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2003-9-443] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. SHOWA ENGINEERING LTD. AND BRAKES INDIA LTD. [LAWS(CE)-2009-1-215] [REFERRED TO]
DALMIA POWER LIMITED, VS. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1 [LAWS(MAD)-2019-4-231] [REFERRED TO]
BINANI INDUSTRIES LIMITED VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2005-10-31] [REFERRED TO]
COMMISSIONER OF CUSTOMS CULCUTTA VS. INDIAN OIL CORPORATION LIMITED [LAWS(SC)-2004-2-85] [REFERRED TO]
CENTRAL BOARD OF EXCISE AND CUSTOMS VS. K.G. DENIM LIMITED [LAWS(MAD)-2020-1-289] [REFERRED TO]
MAAN PHARMACEUTICALS LTD. VS. COMMISSIONER OF C. EX., AHMEDABAD-III [LAWS(CE)-2009-6-35] [REFERRED TO]
LION DATES (P) LTD. VS. THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES [LAWS(MAD)-2014-11-131] [REFERRED TO]


JUDGEMENT

- (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.


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