COMMISSIONER OF CENTRAL EXCISE Vs. SURYA ROSHNI LTD.

JUDGEMENT

(1.) APPEAL No. E/693/99 -NB (S) came up before the President (Justice K. Sreedharan) while sitting single. It was submitted before him that there is apparent conflict between the decisions of Larger Benches of three Members in Union Carbide India Ltd. v. Collector of Central Excise, Calcutta -1996 (86) E.L.T. 613 and Jawahar Mills Ltd. v. Collector of Central Excise, Coimbatore - 1999 (108) E.L.T. 47. Thereupon, the appeal was directed to be posted before a Bench of five Members to resolve the apparent conflict in the decisions in the above mentioned two cases.

(2.) The East Zonal Bench by Order No. A -330, dated 30 -3 -1998 directed to place the issue relating to the scope and ambit of Notification 217/86 -C.E., dated 2 -4 -1986 before the President for constituting a Larger Bench. In deference to that order, the issue has been referred to a Larger Bench.

(3.) AS stated in the preceding two paragraphs, the present Larger Bench of five Members has been constituted. We heard learned Counsel representing the intervenor and the learned Departmental Representative. We perused the records. We are answering the questions referred herein below.