{"id":161898,"date":"2008-10-14T00:00:00","date_gmt":"2008-10-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-vs-ms-ratan-melting-wire-on-14-october-2008"},"modified":"2018-08-19T02:41:37","modified_gmt":"2018-08-18T21:11:37","slug":"commissioner-of-central-vs-ms-ratan-melting-wire-on-14-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-vs-ms-ratan-melting-wire-on-14-october-2008","title":{"rendered":"Commissioner Of Central &#8230; vs M\/S.Ratan Melting &amp; Wire &#8230; on 14 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Central &#8230; vs M\/S.Ratan Melting &amp; Wire &#8230; on 14 October, 2008<\/div>\n<div class=\"doc_author\">Author: . A Pasayat<\/div>\n<div class=\"doc_bench\">Bench: K.G. Balakrishnan, Arijit Pasayat, Harjit Singh Bedi, P. Sathasivam, J.M. Panchal<\/div>\n<pre>                                                                           REPORTABLE\n\n\n                       IN THE SUPREME COURT OF INDIA\n\n                        CIVIL APPELLATE JURISDICTION\n\n                        CIVIL APPEAL NO. 4022 OF 1999\n\n\n\n\nCommissioner of Central Excise, Bolpur                  ...Appellant\n\n                       Versus\n\nM\/s Ratan Melting &amp; Wire Industries                           ...Respondent\n\n\n\n\n                             WITH\n\n\n\n                 Civil Appeal No. 1469\/2002\n\n                 Civil Appeal No. 3197\/2000\n\n                 Civil Appeal No. 3589-3592\/2005\n\n                 Civil Appeal No. 4789\/2000\n                                    JUDGMENT\n\n\n\nDr. ARIJIT PASAYAT, J.\n<\/pre>\n<p>1.    On a reference made by a Bench of three Judges in Commissioner of Central<\/p>\n<p>Excise, Bolpur v. v. Ratan Melting and Wire Industries, Calcutta (2005 (3) SCC 57),<\/p>\n<p>these matters were placed before this Bench. The reference was necessitated because of<\/p>\n<p>certain observations by a Constitution Bench in <a href=\"\/doc\/1479522\/\">Collector of Central Excise v. Dhiren<\/p>\n<p>Chemical 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 this Court in<\/p>\n<p><a href=\"\/doc\/1580360\/\">Collector of Central Excise, Patna v. Usha Martin Industries<\/a> (1997 (7) SCC 47) on which<\/p>\n<p>the Customs, Excise and Gold (Control) Appellate Tribunal placed reliance was over-<\/p>\n<p>ruled by the subsequent decision of the Constitution Bench in Dhiren Chemical&#8217;s case<\/p>\n<p>(supra). But learned counsel for the assessee-respondent submitted that paragraph 11 of<\/p>\n<p>Dhiren 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 there<br \/>\n      are circulars which have been issued by the Central Board of<br \/>\n      Excise and Customs which place a different interpretation upon<br \/>\n      the said phrase, that interpretation will be binding upon the<br \/>\n      Revenue.&#8221;\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                                                                      2<\/span><\/p>\n<p>2.    It was noted by the three-Judge Bench that the effect of the aforesaid observations<\/p>\n<p>was noted in several decisions. <a href=\"\/doc\/1434799\/\">In Kalyani Packaging Industry v. Union of India and Anr.<\/a><\/p>\n<p>(2004 (6) SCC 719), it was noted as follows:\n<\/p>\n<\/p>\n<blockquote><p>             &#8220;We have noticed that para 9 (para 11 in SCC) of Dhiren<br \/>\n             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 case<br \/>\n             (2004 (6) SCC 722). One of us (Variava, J.) was a party<br \/>\n             to the judgment of Dhiren Chemical case and knows<br \/>\n             what was the intention in incorporating para 9 (para 11<br \/>\n             in SCC). It must be remembered that law law laid down<br \/>\n             by this Court is law of the land. The law so laid down is<br \/>\n             binding on all courts\/tribunals and bodies. It is clear<br \/>\n             that circulars of the Board cannot prevail over the law<br \/>\n             laid down by this Court. However, it was pointed out<br \/>\n             that during hearing of Dhiren Chemical case because of<br \/>\n             the circulars of the Board in many cases the Department<br \/>\n             had granted benefits of exemption notifications. It was<br \/>\n             submitted that on the interpretation now given by this<br \/>\n             Court in Dhiren Chemical case the Revenue was likely<br \/>\n             to reopen cases. Thus para 9 (para 11 in SCC) was<br \/>\n             incorporated to ensure that in cases where benefits of<br \/>\n             exemption notification had already been granted, the<br \/>\n             Revenue would remain bound. The purpose was to see<br \/>\n             that such cases were not reopened. However, this did<br \/>\n             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 available,<br \/>\n             and the matter was sub judice before a court or a<br \/>\n             tribunal, the court or tribunal would also give effect to<br \/>\n             circulars of the Board in preference to a decision of the<br \/>\n             Constitution Bench of this Court. Where as a result of<br \/>\n             dispute the matter is sub judice, a court\/tribunal is, after<br \/>\n             Dhiren Chemical case, bound to interpret as set out in<br \/>\n             that judgment. To hold otherwise and to interpret in the<br \/>\n             manner suggested would mean that courts\/tribunals have<br \/>\n             to ignore a judgment of this Court and follow circulars<br \/>\n             of the Board. That was not what was meant by para 9 of<br \/>\n             Dhiren Chemical case.&#8221;\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                                                                     3<\/span><\/p>\n<p>3.    The three-Judge Bench agreed with the view expressed in Kalyani&#8217;s case (supra)<\/p>\n<p>and observed that the view about invalidation was sufficient to clarify the observations in<\/p>\n<p>paragraph 11 of Dhiren Chemical&#8217;s case (supra). On taking note of the fact that Dhiren<\/p>\n<p>Chemical&#8217;s case (supra) was decided by a bench of five Judges it was felt appropriate that<\/p>\n<p>a bench of similar strength should clarify the position. That is why reference was made.<\/p>\n<p>4.    Learned counsel for the Union of India submitted that the law declared by this<\/p>\n<p>Court is supreme law of the land under Article 141 of the Constitution of India, 1950 (in<\/p>\n<p>short the `Constitution&#8217;). The Circulars cannot be given primacy over the decisions.<\/p>\n<p>5.    Learned counsel for the assessee on the other hand submitted that once the circular<\/p>\n<p>has been issued it is binding on the revenue authorities and even if it runs counter to the<\/p>\n<p>decision of this Court, the revenue authorities cannot say that they are not bound by it.<\/p>\n<p>The circulars issued by the Board are not binding on the assessee but are binding on<\/p>\n<p>revenue authorities. It was submitted that once the Board issues a circular, the revenue<\/p>\n<p>authorities cannot take advantage of a decision of the Supreme Court. The consequences<\/p>\n<p>of issuing a circular are that the authorities cannot act contrary to the circular. Once the<\/p>\n<p>circular is brought to the notice of the Court, the challenge by the revenue should be<\/p>\n<p>turned out and the revenue cannot lodge an appeal taking the ground which is contrary to<\/p>\n<p>the circular.\n<\/p>\n<\/p>\n<p>6.    Circulars and instructions issued by the Board are no doubt binding in law on the<\/p>\n<p>authorities under the respective statutes, but when the Supreme Court or the High Court<\/p>\n<p>declares the law on the question arising for consideration, it would not be appropriate for<br \/>\n<span class=\"hidden_text\">                                                                                        4<\/span><br \/>\nthe Court to direct that the circular should be given effect to and not the view expressed<\/p>\n<p>in a decision of this Court or the High Court. So far as the clarifications\/circulars issued<\/p>\n<p>by the Central Government and of the State Government are concerned they represent<\/p>\n<p>merely their understanding of the statutory provisions. They are not binding upon the<\/p>\n<p>court. It is for the Court to declare what the particular provision of statute says and it is<\/p>\n<p>not for the Executive. Looked at from another angle, a circular which is contrary to the<\/p>\n<p>statutory provisions has really no existence in law.\n<\/p>\n<\/p>\n<p>7.    As noted in the order of reference the correct position vis-`-vis the observations in<\/p>\n<p>para 11 of Dhiren Chemical&#8217;s case (supra) has been stated in Kalyani&#8217;s case (supra). If<\/p>\n<p>the submissions of learned counsel for the assessee are accepted, it would mean that there<\/p>\n<p>is no scope for filing an appeal. In that case, there is no question of a decision of this<\/p>\n<p>Court on the point being rendered. Obviously, the assessee will not file an appeal<\/p>\n<p>questioning the view expressed vis-`-vis the circular. It has to be the revenue authority<\/p>\n<p>who has to question that. To lay content with the circular would mean that the valuable<\/p>\n<p>right of challenge would be denied to him and there would be no scope for adjudication<\/p>\n<p>by the High Court or the Supreme Court. That would be against very concept of majesty<\/p>\n<p>of law declared by this Court and the binding effect in terms of Article 141 of the<\/p>\n<p>Constitution.\n<\/p>\n<\/p>\n<p>8.    The reference is accordingly answered holding that the correct view has been<\/p>\n<p>expressed by Kalyani&#8217;s case (supra) as noted in the reference order.<\/p>\n<p><span class=\"hidden_text\">                                                                                         5<\/span>\n<\/p>\n<p>9.    The appeals filed by the revenue are allowed while those filed by the assessee stand<\/p>\n<p>dismissed.\n<\/p>\n<\/p>\n<p>                                             &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.CJI.\n<\/p>\n<p>                                             &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.\n<\/p>\n<p>                                             (Dr. ARIJIT PASAYAT)<\/p>\n<p>                                            &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.\n<\/p>\n<p>                                            (HARJIT SINGH BEDI)<\/p>\n<p>                                            &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.\n<\/p>\n<p>                                            (P. SATHASIVAM)<\/p>\n<p>                                           &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..J.\n<\/p>\n<p>                                           (J.M. PANCHAL)<\/p>\n<p>New Delhi,<br \/>\nOctober 14, 2008<\/p>\n<p><span class=\"hidden_text\">                                                                                      6<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Central &#8230; vs M\/S.Ratan Melting &amp; Wire &#8230; on 14 October, 2008 Author: . A Pasayat Bench: K.G. Balakrishnan, Arijit Pasayat, Harjit Singh Bedi, P. Sathasivam, J.M. Panchal REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4022 OF 1999 Commissioner of Central Excise, Bolpur [&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-161898","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central ... vs M\/S.Ratan Melting &amp; Wire ... on 14 October, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-vs-ms-ratan-melting-wire-on-14-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central ... vs M\/S.Ratan Melting &amp; 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