Supreme Court · 2017 INSC 265 · Decided 5 December 2019
M/S Bhuwalka Steel Industries LTD. & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 265 · [2019] 15 S.C.R. 16
- Case number
- CIVIL APPEAL No. 7823/2014
- Decided
- 5 December 2019
- Bench
- R.F. NARIMAN, ANIRUDDHA BOSE, V. RAMASUBRAMANIAN (3-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Central Excise Act Section 3A, 3A(4)
Headnote
Central Excise Act, 1944 - S.3A - Central Excise Rules, 1944 - r.96-ZP(3) - Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 - r. 5 - Validity of r. 5 - The question before the Division Bench of Supreme Steel Industries Ltd. was regarding the validity of r.5 of the 1997 Rules - This question was not answered and instead the Division Bench went into a completely different question i.e. vires of r. 96-ZP (3) and same was referred to the Larger Bench - Appellant-assessee stated that
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