1996 (2) TMI 134 - SC - Central Excise

Summary

The Supreme Court held that the Central Government had jurisdiction to exercise power of revision before the constitution of CEGAT. The issue of excisability of acetylene gas for excise duty was pending before a Constitution Bench in C.A. No. 2062/79, so the decision was deferred until the Constitution Bench's ruling. The case was listed for further proceedings after the decision in C.A. 2062/79.