Supreme Court of India
Collector Of Central Excise, … vs Dhiren Chemical Industries on 28 October, 1999
Equivalent citations: 2000 (121) ELT 13 SC, JT 1999 (10) SC 511, (2000) 2 SCC 182
Bench: S Bharucha, V Khare
ORDER
1. 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.