Supreme Court of India
Collector Of Central Excise, Vadodara vs Dhiren Chemical Industries on 21 February, 2002
Equivalent citations: 2002ECR800(SC), 2002(143)ELT19(SC), (2002)2GLR426, (2002)10SCC64, AIRONLINE 2002 SC 402, 2002 (10) SCC 64, (2002) 103 ECR 800, (2002) 143 ELT 19, (2009) 13 SCALE 702, 2009 (17) SCC 356, 2010 (1) SCC 275, (2010) 87 ALLINDCAS 158
Bench: S.P. Bharucha, N. Santosh Hegde, Arijit Pasayat
ORDER
1. 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 , also reported in 2002 (139) E.L.T. 3(S.C.). 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.