Central Excise Act, 1944 – S.3A – Central Excise Rules, 1944 – r.96-ZP(3) – Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 – r. 5 – Validity of r. 5 – The question before the Division Bench of Supreme Court in Bhuwalka Steel Industries Ltd. was regarding the validity of r.5 of the 1997 Rules – This question was not answered and instead the Division Bench went into a completely different question i.e. vires of r. 96-ZP (3) and same was referred to the Larger Bench – Appellant-assessee stated that they were only challenging the vires of r.5 and were not challenging the fact that an assessee can be compelled to pay duty in terms of r.96-ZP(3) without regard to actual production which is laid down s.3A(4) of the Central Excise Act – Held: The question posed before the Larger Bench did not arise on facts and the question which was referred is not something which the assessee disputes – Accordingly, the matter sent back to a Division Bench to decide the questions stated in para 20 & issue raised in para 51 of Bhuwalka Steel Industries Ltd. and Anr.
Bhuwalka Steel Industries Limited and Another v. Union of India and Others, (2017) 5 SCC 598 – referred to.
As published in the Supreme Court Reports, Supreme Court of India. Text from the Indian Supreme Court Judgments open data set (Dattam Labs), CC BY 4.0.
This page is for informational and research purposes only and does not constitute legal advice. Consult a qualified advocate for advice specific to your situation.