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1997 (3) TMI 94 - SUPREME COURTWhether the calcium carbide manufactured was only an intermediary product which was used for generation of acetylene gas in the same factory and cannot be subjected to excise duty? Held that:- Considering Mr.Sorabjee's as appearing on behalf of the company contention that the question of imposing excise duty is inextricably linked up with the concept of marketability of the goods. If the goods are not acceptable in the market as a commercial commodity, the "goods" could not be subjected to excise duty & reliance placed on a judgment delivered by this Court in the case of Moti Laminates Pvt. Ltd. and others v. Collector of Central Excise, Ahmedabad [1995 (2) TMI 67 - SUPREME COURT OF INDIA] in support of his contention we are of the opinion that these cases should be heard by a larger Bench. These matters may be placed before the Hon'ble Chief Justice for necessary directions.
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