2019 (12) TMI 552

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....1, 2/2011, 3/2011, 4/2011, 5/2011, 106/2015, 419/2016, 691/2016, 1200/2016 - -<br>Central Excise<br>R.F. Nariman, J. JUDGEMENT 1) The present reference arises from a judgment of the Division Bench of this Court reported as Bhuwalka Steel Industries Limited and Another vs. Union of India and Others, (2017) 5 SCC 598. The question before the Court was set out as follows:- "20. The val....

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....sion Bench went into a completely different question, which was posed as follows:- "51. Whether an assessee who chooses once to pay duty in terms of Rule 96-ZP(3) can be compelled to pay duty calculated in accordance with the said Rule for all times to come without any regard to the actual production is a question which requires examination." 3) This question was then referred to a lar....

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....ppearing on behalf of the appellant-assessee, states that she came to Court challenging the vires of Rule 5 instead of which a completely different question has been referred to a larger Bench. She further submits that she is not, in any way, challenging the fact that an assessee can be compelled to pay duty in terms of Rule 96-ZP(3) without regard to actual production which is laid down Section 3....