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2016 (1) TMI 324

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..... al duty on the goods - Held that:- We find that despite National Winder [2003 (3) TMI 116 - SUPREME COURT OF INDIA] has been held to be per incuriam, this Court in Allied Photographics India Ltd. [2004 (3) TMI 63 - SUPREME COURT OF INDIA] has referred the same matter to a larger Bench in the light of the conflicting decisions which it found between two Division Benches of this Court and paragraph .....

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..... Sunita Rani Singh, Ms. Aruna Gupta, B. Krishna Prasad, Mrs. Anil Katiyar, Arvind Kumar Sharma ORDER The appellants are Public Sector Undertakings engaged in coal mines. According to them the price of coal is fixed by the Coal Ministry and the appellants sell goods on the price fixed by the Ministry and no Central Excise duty is payable on coal. A classification dispute between the Dep .....

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..... ppeal. Consequently, the appellants have filed the present Civil Appeals before us. By an order dated 16th December, 2005 [2006 (199) E.L.T. A219 (S.C.) Civil Appeal filed by the appellants herein was dismissed by this Court on the ground that the matter was covered against the appellants by the decision in 2004 (4) SCC 34 = 2004 (166) E.L.T. 3 (S.C.) (Commissioner of Central Excise, Mumbai-II .....

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..... cisions which it found between two Division Benches of this Court and paragraph 104 of the judgment in Mafatlal Industries Ltd. which is a Bench of seven Hon ble Judges of this Court. We have been informed by counsel for both the parties that the larger Bench has yet to decide this issue. Accordingly, we adjourn these matters to await the result of the larger Bench in C.A. No (No. will be .....

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