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K. G. BALAKRISHNAN, ARIJIT PASAYAT, HARJIT SINGH BEDI, P. SATHASIVAM, J. M. PANCHAL
Commissioner of Central Excise, Bolpur – Appellant
Versus
Ratan Melting & Wire Industries – Respondent
Dr. ARIJIT PASAYAT, J.
1. On a reference made by a Bench of three Judges in Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries, Calcutta [JT 2005(6) SC 77], these matters were placed before this Bench. The reference was necessitated because of certain observations by a Constitution Bench in Collector of Central Excise v. Dhiren Chemical Industries [JT 2001 (10) SC 456]. During the hearing of the appeal before the three-Judge Bench it was fairly conceded by the parties that the decision of this Court in Collector of Central Excise, Patna v. Usha Martin Industries (1997 (7) SCC 47) on which the Customs, Excise and Gold (Control) Appellate Tribunal placed reliance was overruled by the subsequent decision of the Constitution Bench in Dhiren Chemicals case (supra). But learned counsel for the assessee-respondent submitted that paragraph 11 of Dhiren Chemicals case (supra) operates in its favour. It reads as under:
"We need to make it clear that regardless of the interpretation that we have placed on the said phrase, if there are circulars which have been issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase,
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