COLLECTOR OF CENTRAL EXCISE VADODRA Vs. DHIREN CHEMICAL INDUSTRIES

JUDGEMENT

(1.) -The case of Dhiren Chemical Industries (Civil Appeal No. 7937 of 1995) has been referred by a Bench of three learned Judges to the Constitution Bench because it appea-red to the Bench that there was a conflict between the view taken in Collector of Central Excise, Patna vs. Usha Martin Industries (1997) 7 SCC 47 and the view taken in Motiram Tolaram and Anr. vs. Union of India and Anr. (1999) 6 SCC 375, both being judgments of Benches of three learned Judges. Because of that reference, the other cases (Civil Appeals Nos. 2496-97) were also so referred.

(2.) The only question that we are concerned with relates to the correct interpretation to be placed upon the phrase "on which the appropriate amount of duty of excise has already been paid"

(3.) In the case of Usha Martin, the relevant Exemption Notification read, so far as is relevant, thus :