(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Civil Appeal No. 7967 of 2004
M/s. Balajee Ingot India Pvt. Ltd. _______ Appellant
v.
Union of India & Anr. ________________ Respondent(s)
With
Civil Appeal No. 7453 of 2011
M/s. Punjab Bearing Industries Pvt. Ltd. ___ Appellant
v.
Union of India & Ors. ___________________ Respondent(s)
Civil Appeal No. 7967 of 2004 and Civil Appeal No. 7453 of 2011. decided on April 24, 2015
The Order of the court was delivered by
Order
All these appellants had, in their writ petitions filed in the High Court, challenged the vires of Section 3-A of Central Excise Act, 1944 as well as Rules made thereunder. Perusal of the judgments of the High Court reveals that though this question about the vires was specifically raised and argued but that has not been answered by the High Court on the ground that controversy in respect thereof has already been settled by this Court in the earlier judgments, namely, Union of India v. Supreme Steels and General Mills, 2001 (133) ELT 513 as well as Commissioner of Central Excise & Customs v. Venus Castings (P) Ltd. We have gone through those judgments which are annexed with the paper books and find that the issue of vires of the aforesaid provision was not gone into by the Supreme Court in those cases as challenge was given up by the learned counsel appearing in both the appeals.
Therefore, the High Court wrongly observed that the controversy in respect of constitutional validity of the aforesaid provision stands settled. On this ground alone we set aside the impugned judgments and remit the matters back to the High Court to decide the aforesaid issue.
The appeals are disposed of.
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