Collector Of Central Excise, Vadodra v. Dhiren Chemical Industries , (SC) BS189205
SUPREME COURT OF INDIA

Before:- S.P. Bharucha and V.N. Khare, JJ.

CA 7937/1995. D/d. 28.10.1999.

Collector Of Central Excise, Vadodra - Petitioner

Versus

Dhiren Chemical Industries - Respondent

Excise - Conflicting judgments - Matter to be referred to Constitution Bench - Conflict between the views taken earlier by Bench of three judges in (1997)7 SCC 47 and (1999)6 SCC 375 respectively - Hence, matter referred to Constitution Bench.

[Para ]

Cases Referred :-

Collector of Central Excise v. Usha Martin Industries

Motiram Tolaram v. U.O.I

ORDER

S.P. Bharucha, J. - There appears to us to be an apparent conflict between the view taken earlier in Collector of Central Excise v. Usha Martin Industries, and the view taken in Motiram Tolaram v. U.O.I. - paragraph 12. Both are judgments of Benches of three learned judges. This matter must, therefore, be heard by a Constitution Bench. Place before the Hon'ble the Chief Justice for appropriate directions.

Matter referred to Constitution Bench