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M/S Bhuwalka Steel Industries Ltd v. Union of India

Civil Appeal · 2019 INSC 1323Decided 5 Dec 2019
Civil Appeal No. 7823 of 2014
Justice Rohinton Fali Nariman · Justice Aniruddha Bose · Justice V. Ramasubramanian

Background

This order does not decide the appeal. The appeal challenged Rule 5 of the 1997 central excise rules on induction furnace units on two grounds. In 2017 a Division Bench referred a different question, on Rule 96-ZP(3), to a larger bench.

Decision Breakdown

This is not a final decision on the challenge. The three-judge bench held that the referred question did not arise on the facts and sent the appeal and connected matters back to a Division Bench to decide the challenge to Rule 5.

Lesson Learnt

There is no final ruling yet on the validity of Rule 5.

Official source (sci.gov.in)View Judgment (PDF)

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