{"id":178700,"date":"2006-05-29T00:00:00","date_gmt":"2006-05-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006"},"modified":"2018-08-16T22:43:37","modified_gmt":"2018-08-16T17:13:37","slug":"sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006","title":{"rendered":"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 (110) ECC 346, 2006 ECR 346 Tri Chennai<\/div>\n<div class=\"doc_bench\">Bench: R Abichandani, P Chacko, K T P.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R.K. Abichandani, J. (President)<\/p>\n<p>1. This reference has been made in view of the fact that two conflicting opinions were expressed by different benches of the Tribunal in the context of applicability of the provisions of Section 11B of the Central Excise Act, 1944 to a refund claim relating to duty paid under Section 3A of the Act. The Single Member Bench referring the matter by its order dated 29.6.2005 found itself unable to proceed with the matter in view of the conflicting decisions and referred the matter to a Larger Bench.\n<\/p>\n<p>2. When the matter was called out before this Larger Bench, it has been pointed out to us by the learned authorized representative for the department that an identical question arising out of conflict between the same two decisions, namely, Kothi Steel Ltd. v. CCE  and in the case of K.B. Rolling Mills v. CCE  was referred to another Larger Bench which has concluded the issue by its decision dated 10.4.2006.\n<\/p>\n<p>3. The Larger Bench of the Principal Bench, New Delhi dealing with the identical issue and relying upon the decision of the Supreme Court in Sahakari Khan Udyog Mandal Ltd. v. CCE , answered the question referred to it in favour of the Revenue and, accordingly, held that the bar of unjust enrichment would apply to a refund arising out of clearances of the goods from a unit working under the compounded levy scheme based on capacity of production. Since the issue is already now concluded by the decision of the Larger Bench rendered on 10.4.2006 and the conflict stands resolved, the reference does not survive for our consideration, especially when nothing is urged even in the written submissions filed today on behalf of the appellant, in the context of the said decision of the Larger Bench.\n<\/p>\n<p>4. We, accordingly, hold that the reference made to us stands answered by the decision of the Larger Bench rendered on 10.4.2006 in Shivagrico Implements Ltd. v. CCE Jaipur. The present reference stands disposed of accordingly. The matter will now be placed before the concerned Bench for disposal on merit.\n<\/p>\n<p>(dictated and pronounced in the open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 Equivalent citations: 2006 (110) ECC 346, 2006 ECR 346 Tri Chennai Bench: R Abichandani, P Chacko, K T P. ORDER R.K. Abichandani, J. (President) 1. This reference has been made in view of the fact [&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":[1],"tags":[],"class_list":["post-178700","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 - 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\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2006-05-28T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-08-16T17:13:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006\",\"datePublished\":\"2006-05-28T18:30:00+00:00\",\"dateModified\":\"2018-08-16T17:13:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\"},\"wordCount\":392,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\",\"name\":\"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2006-05-28T18:30:00+00:00\",\"dateModified\":\"2018-08-16T17:13:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006","og_locale":"en_US","og_type":"article","og_title":"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2006-05-28T18:30:00+00:00","article_modified_time":"2018-08-16T17:13:37+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006","datePublished":"2006-05-28T18:30:00+00:00","dateModified":"2018-08-16T17:13:37+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006"},"wordCount":392,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006","url":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006","name":"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2006-05-28T18:30:00+00:00","dateModified":"2018-08-16T17:13:37+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/sonal-vyapar-ltd-vs-commissioner-of-central-excise-on-29-may-2006#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Sonal Vyapar Ltd. vs Commissioner Of Central Excise on 29 May, 2006"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/178700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=178700"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/178700\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=178700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=178700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=178700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}