TMI Blog2019 (12) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... production is a question which requires examination? HELD THAT:- The question posed before us did not arise at all on facts and the question which has been referred is not something which the assessee disputes. The matter is sent back to a Division Bench to decide the questions stated in para 20 of Bhuwalka Steel Industries Limited and Another [ 2017 (3) TMI 1357 - SUPREME COURT ]. - CIVIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act; and 2. That the Rule is violative of Article 14 of the Constitution of India. Because the Rule creates two classes of manufacturers:- (i) whose ACP is determined to be more than their actual production in the Financial Year 1996-97. (ii) Whose ACP is determined to be less than their actual production for the Financial year 1996-97; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered by the judgments of this Court in Venus Castings (2000) 4 SCC 206 and Supreme Steels (2001) 9 SCC 645. In our opinion, for the reasons mentioned above, these two judgments require a further examination. Apart from that, these judgments did not deal with vires of Rule 96-ZP(3). However, in view of the fact that Supreme Steels is a decision rendered by a Bench of three learned Judges, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question posed before us did not arise at all on facts and the question which has been referred is not something which the assessee disputes. Accordingly, the matter is sent back to a Division Bench to decide the questions stated in para 20 of Bhuwalka Steel Industries Limited and Another (supra). The issues other than the issue raised in para 51 of the judgment in Bhuwalka Steel Industries Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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