HASMUKHBHAI FAMILY TRUST Vs. UNION OF INDIA

JUDGEMENT

(1.) The question that stands referred to us for our consideration and answer in these three Special Civil Applications runs as follows:

(2.) The answer to the above question has been found in the pronouncements of the Apex Court after the initial order of reference was made in Special Civil Application No. 3827 of 1980. In view of the pronouncements of the Apex Court arguments over the question stand excluded and we are bound to follow the ratio of the pronouncements of the Apex Court. The pronouncements of the Apex Court are found in Laminated Packings (P) Limited vs. Collector of Central Excise 1990 (49) E.L.T. 326 and in Union of India vs. Babubhai Nylchand Mehta 1991 (51) E.LT.. 182. The ratio of the pronouncements of the Supreme Court enables us to answer both parts of the question in the affirmative and we answer them so.

(3.) The learned counsel for the petitioners submit that the Special Civil Applications will still have to be considered on merits taking note of other aspects involved in the cases and hence they may be referred to the appropriate Bench. Thus we direct the Special Civil Applications to be posted before the appropriate Bench for decision on merits on other aspects. Matter Referred to Appropriate Bench.