COLLECTOR OF CENTRAL EXCISE VADODRA versus M/S. DHIREN CHEMICAL INDUSTRIES

COLLECTOR OF CENTRAL EXCISE VADODRA versus M/S. DHIREN CHEMICAL INDUSTRIES

Unless excise duty is actually paid at the correct rate on the raw material, exemption under the notification does not apply. The notification does not apply to goods made from materials with nil excise duty or not liable to excise duty.

Source-derived case information.

Parties
Appellant: Collector of Central Excise; Respondent: Dhiren Chemical Industries; Respondent: Additional Respondent (C.A. Nos. 2496-2497/92)
Jurisdiction
India
Judgment Date
12 December 2001
Procedural Posture
Civil Appeal / Constitution Bench Judgment, to Be Decided by Division Bench
Outcome
Matter still pending; appeals to be placed before a Division Bench for decision on merits.
Legal Topics
Exemption Notification Interpretation, Excise Duty Cascading, Appropriate Duty Payment
Central Excise Exemption Notification Interpretation Excise Duty Cascading Appropriate Duty Payment

Source-derived case record

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Parties

Collector of Central Excise

Appellant

Dhiren Chemical Industries

Respondent

Additional Respondent (C.A. Nos. 2496-2497/92)

Respondent

Procedural Posture

Civil Appeal / Constitution Bench Judgment, to Be Decided by Division Bench

Legal Issues

  1. 1 Correct interpretation of the phrase 'on which the appropriate amount of duty of excise has already been paid' in exemption notification under Rule 8(1) of Central Excise Rules, 1944

Ratio Decidendi

Unless excise duty is actually paid at the correct rate on the raw material, exemption under the notification does not apply. The notification does not apply to goods made from materials with nil excise duty or not liable to excise duty.

Court Disposition

Matter still pending; appeals to be placed before a Division Bench for decision on merits.

Orders

  • Appeals to be placed before Bench of two learned Judges for decision on merits.