APAR PVT. LTD. Vs. COLLECTOR, CENTRAL EXCISE, BOMBAY

JUDGEMENT

(1.) Heard counsel on both sides.

(2.) Learned counsel appearing for the Revenue places reliance on a judgment of this Court in Indian Petrol Products Mfg. (P) Ltd. v. CCE. Learned counsel appearing for the appellant assessee submits that the judgment in Indian Petrol Products case requires reconsideration in the light of the decision rendered by a Constitution Bench of this Court in Hyderabad industries Ltd. v. Union of India and also the judgments of this Court in union of India v. Delhi Cloth and General Mills Co. Ltd. and in Moti laminates (P) Ltd. v. CCE.

(3.) After hearing learned counsel on both sides, we feel that the matter should be decided by a larger Bench. Accordingly, the Registry is directed to place the matter before the Hon'ble the Chief Justice of India for appropriate orders.