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2016 (4) TMI 794 - SC - Central ExciseWhether the charges of containers provided by assessee for transportation of gases are liable to be taken into account for determination of value for the purpose of levy of duty in terms of Section 4 of the Central Excise Act, 1944 as amended with effect from 1.7.2000. Held that:- Section 4(1)(a) [prior to the substitution] was considered by a Three Judges Bench of this Court in Union of India & Ors. Vs. Bombay Tyre International Ltd. & Ors. [1983 (10) TMI 51 - SUPREME COURT OF INDIA]. While considering the interplay between Section 3 and 4. In Commissioner of Central Excise Vs. Acer Ltd. [2004 (9) TMI 106 - SUPREME COURT OF INDIA], the scope and purport of Section 3 of the Act, Section 4(1)(a) as substituted with effect from 1.7.2000 and Section 4(3)(d) defining “transaction value” came up for consideration before another Three Judges Bench of this Court. Though in the backdrop of different factual scenarios, two Coordinate Benches (Three Judges) have taken what would appear to be contrary views with regard to purport and effect and the interconnection between Section 3 and 4 ibid. Therefore, we are of the view that another Coordinate Bench should not venture into the issues raised and even attempt to express any opinion on the merits of either of the views expressed in Union of India & Ors. Vs. Bombay Tyre International Ltd. & Ors. and Commissioner of Central Excise Vs. Acer Ltd. Rather, the questions referred should receive consideration of a Larger Bench for which purpose the connected papers may now be placed before the Hon’ble the Chief Justice of India for appropriate directions. - Appeal disposed of
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