2019 (12) TMI 552

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..... , 106/2015, 419/2016, 691/2016, 1200/2016 - -
Central Excise
Validity of Rule 5 of CER - Whether an assessee who chooses once to pay duty in terms of Rule 96-ZP(3) can be compelled to pay duty calculated in accordance with the said Rule for all times to come without any regard to the actual production is a question which requires examination? HELD THAT:- The question posed before us did not .....

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..... olative of Article 14 of the Constitution of India. Because the Rule creates two classes of manufacturers:- (i) whose ACP is determined to be more than their actual production in the Financial Year 1996-97. (ii) Whose ACP is determined to be less than their actual production for the Financial year 1996-97; and imposes an irrational tax burden on the second of the above-mentioned two class .....

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..... asons mentioned above, these two judgments require a further examination. Apart from that, these judgments did not deal with vires of Rule 96-ZP(3). However, in view of the fact that Supreme Steels is a decision rendered by a Bench of three learned Judges, we deem it appropriate that the question of law be settled by a Bench of an appropriate strength. We, therefore, direct the Registry to place t .....

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..... is sent back to a Division Bench to decide the questions stated in para 20 of Bhuwalka Steel Industries Limited and Another (supra). The issues other than the issue raised in para 51 of the judgment in Bhuwalka Steel Industries Limited and Another (supra) may also be decided in the other tagged matters by the Division Bench. 6) The appeals and the tagged matters stand disposed of accordingly.

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