{"id":113636,"date":"2009-04-16T00:00:00","date_gmt":"2009-04-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-hindoostan-spinning-on-16-april-2009"},"modified":"2019-03-29T22:39:59","modified_gmt":"2019-03-29T17:09:59","slug":"commissioner-of-central-excise-vs-ms-hindoostan-spinning-on-16-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-hindoostan-spinning-on-16-april-2009","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs M\/S. Hindoostan Spinning &amp; &#8230; on 16 April, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs M\/S. Hindoostan Spinning &amp; &#8230; on 16 April, 2009<\/div>\n<div class=\"doc_author\">Author: . A Pasayat<\/div>\n<div class=\"doc_bench\">Bench: Arijit Pasayat, Asok Kumar Ganguly<\/div>\n<pre>                                                                             REPORTABLE\n\n                    IN THE SUPREME COURT OF INDIA\n\n                     CIVIL APPELLATE JURISDICTION\n\n                      CIVIL APPEAL NO. 5848 OF 2006\n\n\n\nCommissioner of Central Excise,             ....Appellant\nMumbai\n\n\n                                          Versus\n\n\nM\/s. Hindoostan Spinning &amp; Wvg. M. Ltd.\n&amp; Anr.                                                 ....Respondents\n\n\n\n                            JUDGMENT\n<\/pre>\n<p>Dr. ARIJIT PASAYAT, J.\n<\/p>\n<\/p>\n<p>1.        Heard learned counsel for the parties.\n<\/p>\n<p>2.        By order dated 12.12.2006 this court had directed that the present<\/p>\n<p>          matter be placed for disposal after the decision of this Court in<\/p>\n<p>          CCE v. Ratan Melting &amp; Wire Industries, which had been referred<\/p>\n<p>          to a larger bench. The larger bench has rendered its judgment in<\/p>\n<p>          the matter on 14.10.2008 which is reported in <a href=\"\/doc\/189538\/\">Commissioner of<\/p>\n<p>          Central Excise, Bolpur v. Ratan Melting &amp; Wire Industries<\/a> [2008<\/p>\n<p><span class=\"hidden_text\">                                                                               1<\/span><br \/>\n           (13) SCC 1].\n<\/p>\n<\/p>\n<p>3.         On a reference made by a Bench of three Judges in <a href=\"\/doc\/189538\/\">Commissioner<\/p>\n<p>of Central Excise, Bolpur v. Ratan Melting and Wire Industries, Calcutta<\/a><\/p>\n<p>(2005 (3) SCC 57), these matters were placed before the Five Judge Bench.<\/p>\n<p>The reference was necessitated because of certain observations by a<\/p>\n<p>Constitution Bench in <a href=\"\/doc\/1479522\/\">Collector of Central Excise v. Dhiren Chemical<\/p>\n<p>Industries<\/a> (2002 (2) SCC 127). During the hearing of the appeal before the<\/p>\n<p>three-Judge Bench it was fairly conceded by the parties that the decision of<\/p>\n<p>this Court in <a href=\"\/doc\/1580360\/\">Collector of Central Excise, Patna v. Usha Martin Industries<\/a><\/p>\n<p>(1997 (7) SCC 47) on which the Customs, Excise and Gold (Control)<\/p>\n<p>Appellate Tribunal placed reliance was over-ruled by the subsequent decision<\/p>\n<p>of the Constitution Bench in Dhiren Chemical&#8217;s case (supra). But learned<\/p>\n<p>counsel for the assessee-respondent submitted that paragraph 11 of Dhiren<\/p>\n<p>Chemical&#8217;s case (supra) operates in its favour. It reads as under:<\/p>\n<blockquote><p>                  &#8220;We need to make it clear that regardless of the<br \/>\n      interpretation that we have placed on the said phrase, if<br \/>\n      there are circulars which have been issued by the Central<br \/>\n      Board of Excise and Customs which place a different<br \/>\n      interpretation upon the said phrase, that interpretation will<br \/>\n      be binding upon the Revenue.&#8221;\n<\/p><\/blockquote>\n<p>4.         It was noted by the three-Judge Bench that the effect of the<\/p>\n<p>aforesaid observations was noted in several decisions. In Kalyani Packaging<br \/>\n<span class=\"hidden_text\">                                                                               2<\/span><br \/>\nIndustry v. Union of India and Anr. (2004 (6) SCC 719), it was noted as<\/p>\n<p>follows:\n<\/p>\n<\/p>\n<blockquote><p>            &#8220;We have noticed that para 9 (para 11 in SCC) of<br \/>\n            Dhiren Chemical case (2004 (6) SCC 722) is being<br \/>\n            misunderstood. It, therefore, becomes necessary to<br \/>\n            clarify para 9 (para 11 in SCC) of Dhiren Chemical<br \/>\n            case (2004 (6) SCC 722). One of us (Variava, J.)<br \/>\n            was a party to the judgment of Dhiren Chemical<br \/>\n            case and knows what was the intention in<br \/>\n            incorporating para 9 (para 11 in SCC). It must be<br \/>\n            remembered that law law laid down by this Court is<br \/>\n            law of the land. The law so laid down is binding on<br \/>\n            all courts\/tribunals and bodies. It is clear that<br \/>\n            circulars of the Board cannot prevail over the law<br \/>\n            laid down by this Court. However, it was pointed<br \/>\n            out that during hearing of Dhiren Chemical case<br \/>\n            because of the circulars of the Board in many cases<br \/>\n            the Department had granted benefits of exemption<br \/>\n            notifications.     It was submitted that on the<br \/>\n            interpretation now given by this Court in Dhiren<br \/>\n            Chemical case the Revenue was likely to reopen<br \/>\n            cases. Thus para 9 (para 11 in SCC) was<br \/>\n            incorporated to ensure that in cases where benefits<br \/>\n            of exemption notification had already been granted,<br \/>\n            the Revenue would remain bound. The purpose was<br \/>\n            to see that such cases were not reopened. However,<br \/>\n            this did not mean that even in cases where the<br \/>\n            Revenue\/Department had already contended that the<br \/>\n            benefit of an exemption notification was not<br \/>\n            available, and the matter was sub judice before a<br \/>\n            court or a tribunal, the court or tribunal would also<br \/>\n            give effect to circulars of the Board in preference to<br \/>\n            a decision of the Constitution Bench of this Court.<br \/>\n            Where as a result of dispute the matter is sub judice,<br \/>\n            a court\/tribunal is, after Dhiren Chemical case,<br \/>\n            bound to interpret as set out in that judgment. To<br \/>\n            hold otherwise and to interpret in the manner<br \/>\n            suggested would mean that courts\/tribunals have to<br \/>\n            ignore a judgment of this Court and follow circulars<br \/>\n            of the Board. That was not what was meant by para<br \/>\n            9 of Dhiren Chemical case.&#8221;\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                                                          3<\/span><\/p>\n<p>5.         The three-Judge Bench agreed with the view expressed in Kalyani&#8217;s<\/p>\n<p>case (supra) and observed that the view about invalidation was sufficient to<\/p>\n<p>clarify the observations in paragraph 11 of Dhiren Chemical&#8217;s case (supra). On<\/p>\n<p>taking note of the fact that Dhiren Chemical&#8217;s case (supra) was decided by a<\/p>\n<p>bench of five Judges it was felt appropriate that a bench of similar strength<\/p>\n<p>should clarify the position. Accordingly the reference was made.<\/p>\n<p>           In answering the reference, it was held as follows:<\/p>\n<p>           &#8220;Circulars and instructions issued by the Board are no doubt<br \/>\n           binding in law on the authorities under the respective statutes, but<br \/>\n           when the Supreme Court or the High Court declares the law on<br \/>\n           the question arising for consideration, it would not be appropriate<br \/>\n           for the Court to direct that the circular should be given effect to<br \/>\n           and not the view expressed in a decision of this Court or the High<br \/>\n           Court. So far as the clarifications\/circulars issued by the Central<br \/>\n           Government and of the State Government are concerned they<br \/>\n           represent merely their understanding of the statutory provisions.<br \/>\n           They are not binding upon the court. It is for the Court to declare<br \/>\n           what the particular provision of statute says and it is not for the<br \/>\n           Executive. Looked at from another angle, a circular which is<br \/>\n           contrary to the statutory provisions has really no existence in law.<\/p>\n<p>           As noted in the order of reference the correct position vis-`-vis the<br \/>\n           observations in para 11 of Dhiren Chemical&#8217;s case (supra) has<br \/>\n           been stated in Kalyani&#8217;s case (supra).       If the submissions of<br \/>\n           learned counsel for the assessee are accepted, it would mean that<br \/>\n<span class=\"hidden_text\">                                                                                   4<\/span><br \/>\n             there is no scope for filing an appeal. In that case, there is no<br \/>\n             question of a decision of this Court on the point being rendered.<br \/>\n             Obviously, the assessee will not file an appeal questioning the<br \/>\n             view expressed vis-`-vis the circular. It has to be the revenue<br \/>\n             authority who has to question that.         To lay content with the<br \/>\n             circular would mean that the valuable right of challenge would be<br \/>\n             denied to him and there would be no scope for adjudication by<br \/>\n             the High Court or the Supreme Court. That would be against very<br \/>\n             concept of majesty of law declared by this Court and the binding<br \/>\n             effect in terms of Article 141 of the Constitution.<\/p>\n<p>             The reference is accordingly answered holding that the correct<br \/>\n             view has been expressed by Kalyani&#8217;s case (supra) as noted in the<br \/>\n             reference order.&#8221;\n<\/p>\n<\/p>\n<p>10. Without going into the merits, the present matter is remanded to be<\/p>\n<p>    decided by the CESTAT, Mumbai, keeping in view the applicability<\/p>\n<p>    and\/or relevance of Ratan Melting&#8217;s case (supra).<\/p>\n<p>11. All contentions are left open to the parties.<\/p>\n<p>12. The Civil appeal and all interim applications are disposed of accordingly.<\/p>\n<p>                                   &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;J.<br \/>\n                                   (Dr. ARIJIT PASAYAT)<\/p>\n<p>                                   &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;J.<br \/>\n                                   (ASOK KUAMR GANGULY)<\/p>\n<p>New Delhi,<\/p>\n<p><span class=\"hidden_text\">                                                                                   5<\/span><br \/>\nApril 16, 2009<\/p>\n<p><span class=\"hidden_text\">                 6<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Central Excise, &#8230; vs M\/S. Hindoostan Spinning &amp; &#8230; on 16 April, 2009 Author: . A Pasayat Bench: Arijit Pasayat, Asok Kumar Ganguly REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5848 OF 2006 Commissioner of Central Excise, &#8230;.Appellant Mumbai Versus M\/s. Hindoostan Spinning [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-113636","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs M\/S. 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