PANNA LAL Vs. COLLECTOR, CENTRAL EXCISE

JUDGEMENT

(1.) The point raised in this writ petition is concluded against the petitioner by the judgment dated 30.7.1991 in C.M.W.P. No. 726 of 1991, Mohammad Khalil v. Union of India rendered by one of us (B.P. Jeevan Reddy, C.J.) and A.R.K. Trivedi, J. It is, however, brought to our notice by Sri M.C. Misra, learned Counsel for the petitioner that a Division Bench of this Court had earlier taken a contrary view in Alka Watches Pvt. Ltd. and Anr. v. Union of India 1983 E.L.T. 2116 (All.). Unfortunately this judgment was not brought to the notice of the Bench which decided C.M.W.P. No. 726 of 1991. Since there appears to be a conflict of opinion between the two Division Benches of this Court it is an appropriate case where the matter ought to be referred to a Full Bench. The question upon which the Full Bench may express its opinion is the following:

(2.) We may also mention that even among the High Courts in this country, there is a conflict of opinion on this question. It is, therefore, appropriate that the question should be authoritatively decided by a Full Bench of this Court.

(3.) The writ petition be posted before this Bench after the receipt of the opinion of the Full Bench.