Supreme Court · 2005 INSC 97 · Decided 23 February 2005
Commissioner of Central Excise v. M/S. Ratan Melting and Wire Industries, Calcutta
- Court
- Supreme Court of India
- Citation
- 2005 INSC 97 · [2005] 2 S.C.R. 329
- Case number
- CIVIL APPEAL No. 4022/1999
- Decided
- 23 February 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Constitution Article 141
Headnote
B Excise Law: Central Board of Excise and Customs-Circulars issued by-Placing interpretation of a statutory provision different than the Supreme Court- C Observation in Dhiren Chemical Industries' case-Clarification of-Matter referred to f1Ve Judge Bench-Constitution of India-Article 141. Chemical Industries, (2002) 2 SCC 127 and Kalyani Packaging Industry v. Union of India and D Anr., [2004] 6 SCC 719, referred to. Collector of Central Excise, Patna v. Usha Martin Industries, [1997] 7 SCC 47, overruled in Dhiren Chemical Industries. CCE v. Maruti Foam Pvt. Ltd, {2004] 6 SCC 722
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)