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2015 Supreme(SC) 1097
SUPREME COURT OF INDIA
(Record of Proceedings)
A.K. Sikri, Rohinton Fali Nariman, JJ.
COMMISSIONER OF CENTRAL EXCISE, DELHI – Appellant
Versus
SANDEN VIKAS INDIA LIMITED – Respondent
Civil Appeal No. 9730 of 2003
Decided On : 25-03-2015
When a party contends that a prior judgment of the Court requires reconsideration, the matter should be heard by a three-Judge Bench.
Headnote:(A) Central Excise laws - Reconsideration of judicial precedent - Tribunal followed a prior decision of the Court in a case involving the same assessee - Revenue contended that the previous judgment requires reconsideration - It is held that such a matter needs to be heard by a three-Judge Bench.
Facts of the case:
An appeal by the respondent was allowed by the Tribunal based on a previous decision of the Court. The Revenue challenged this order, specifically contending that the prior judgment of the Court delivered in a case involving the same respondent requires reconsideration.
Findings of Court:
The Court observed that in view of the contention that the previous judgment needs reconsideration, the matter is fit to be heard by a larger bench.
Issues: Whether a matter should be referred to a three-Judge Bench when a party contends that a prior judgment of the Court, which formed the basis of a Tribunal's decision, requires reconsideration.
Ratio Decidendi: When the validity or correctness of a previous judgment of the Court is challenged and its reconsideration is sought, the matter should be heard by a three-Judge Bench.
Result: Matter referred to a three-Judge Bench.
Legal Category Hierarchy
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practice and procedure
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appellate procedure
- reference to larger bench
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appellate procedure
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taxation
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indirect taxes
- central excise
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indirect taxes
ORDER
From the reading of the impugned order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”), it transpires that the Tribunal followed decision of this Court in the case of this very respondent assessee titled Sanden Vikas (India) Ltd. Vs Collector of Central Excise, New Delhi, [2003] 2 Supreme 821 : [2003] 153 ELT 3 and on that basis, the appeal of the respondent was allowed.
The Revenue challenging the aforesaid order in the present appeal, contended that the judgment of this Court in Sanden Vikas (India) Ltd. Vs Collector of Central Excise, New Delhi, [2003] 2 Supreme 821 : [2003] 153 ELT 3 requires reconsideration. This is specifically stated in the synopsis and the list of dates.
We further find that on 8-12-2003, an order was passed by this Court admitting the present appeal after condoning the delay in filing the appeal. In view thereof, we are of the opinion that the matter needs to be heard by a three-Judge Bench. Ordered accordingly. The Registry is directed to obtain necessary instruction in this regard from the Hon’ble the Chief Justice of India for listing of this matter before a three-Judge Bench.
