Supreme Court · 2017 INSC 265 · Decided 24 March 2017
MIS. Bhuwalka Steel Industries LTD. & Ano!her v. Union of Ind!a & Others
- Court
- Supreme Court of India
- Citation
- 2017 INSC 265 · [2017] 2 S.C.R. 993
- Case number
- CIVIL APPEAL No. 7823/2014
- Decided
- 24 March 2017
- Bench
- JASTI CHELAMESWAR, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 114; Central Excise Act Section 3A
Headnote
Central Excise Act, 1944 - s.3A - Purpose of inco11Jorailng s. 3A - Discussed. Central Excise Rules. 1944 - rr. 96ZP(3) and 96Z0(3) - Whether an assessee who chooses once to pay duty in terms of r. 96ZP(3) can be compelled to pay duty calculated in accordance with the said rule for all any regard to actual production - Department relied on Venus Castings and Supre~1e Steel case rendered by Supreme Court to stale that the assessee who makes a choice once to avail the scheme under r. 96ZP(3) cannot go beyond his choice - However, in both these cases, Supreme Court was
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