Collector of Central Excise, Vadodara vs Dhiren Chemical Industries

The issue involved in these appeals is covered by the decision of a Constitution Bench in Collector of Central Excise, Vadodra Vs. Dhiren Chemical Industries, , also reported in Collector of Central Excise, Vadodra Vs. Dhiren Chemical Industries, . The Constitution Bench interpreted the phrase "on which the appropriate amount of duty of excise has already been paid" in favour of the Revenue. However, it held that, regardless of the interpretation placed by it on that phrase, if there were circulars which had been issued by the Central Board of Excise and Customs which placed a different interpretation upon that phrase, that interpretation would be binding on the Revenue. It is not disputed that there are circulars issued by the Central Board of Excise and Customs which place a different interpretation upon that phrase and which apply to the facts of these two appeals. For that reason these appeals are dismissed. No order as to costs.