M/S BHUWALKA STEEL INDUSTRIES LTD. & ANR. versus UNION OF INDIA & ORS.

The question referred to the Larger Bench regarding the vires of Rule 96-ZP(3) did not arise on the facts, as the assessee only challenged the validity of Rule 5. The matter was sent back to the Division Bench to decide the validity of Rule 5 and related issues.

Parties: Appellant Assessee: M/S Bhuwalka Steel Industries Ltd.; Respondent: Union of India; Respondent: Others
Jurisdiction: India
Judgment Date: 05 December 2019
Procedural Posture: Civil Appeal / Reference From Division Bench to Larger Bench, Now Reverted to Division Bench
Outcome: Reference answered; matter sent back to Division Bench for decision on Rule 5 validity and related issues
Legal Topics: Central Excise Act, Validity of Subordinate Legislation, Article 14 (equality Before Law)

Taxation Constitutional Law Administrative Law Central Excise Act Validity of Subordinate Legislation Article 14 (equality Before Law)

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Full judgment text Legal principles 1 Authorities cited 7 Party arguments 2

Parties

M/S Bhuwalka Steel Industries Ltd.

Appellant Assessee

Union of India

Respondent

Others

Respondent

Procedural Posture

Civil Appeal / Reference From Division Bench to Larger Bench, Now Reverted to Division Bench

Legal Issues

1 Validity of Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997
2 Ultra vires authority conferred under Section 3A of Central Excise Act
3 Violation of Article 14 of the Constitution of India

Ratio Decidendi

Court Disposition

Reference answered; matter sent back to Division Bench for decision on Rule 5 validity and related issues

Orders

Appeals and tagged matters to be placed before Division Bench