2002(02)LCX0149

IN THE SUPREME COURT OF INDIA

S.P. Bharucha, C.J.I., N. Santosh Hegde and Arijit Pasayat, JJ.

COLLECTOR OF CENTRAL EXCISE, VADODARA

Versus

DHIREN CHEMICAL INDUSTRIES

Civil Appeal No. 7937 of 1995 with C.A. Nos. 2496-2497 of 1992, decided on 21-2-2002

CASE CITED

Collector v. Dhiren Chemical Industries — 2001(12)LCX0010 Eq 2002 (139) ELT 0003 (S.C.) — Followed.............. [Para 1]

[Order]. - The issue involved in these appeals is covered by the decision of a Constitution Bench in Collector of Central Excise, Vadodara v. Dhiren Chemical Industries [2002 (2) SCC 127]. 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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Equivalent 2002 (143) ELT 19 (S.C.)