Supreme Court Remits Reference in Central Excise Case — Original Challenge to Rule 5 Vires Unanswered. The Court held that the question referred to a larger Bench did not arise on facts and was not disputed by the assessee, and directed the Division Bench to decide the vires of Rule 5 under Section 3A of the Central Excise Act, 1944 and Article 14 of the Constitution.
5 Dec 2019The Supreme Court was hearing a reference arising from a Division Bench judgment in Bhuwalka Steel Industries Ltd. v. Union of India. The original cha...




