SUPREME COURT OF INDIA

 

Collector of Central Excise,

 

Vs.

 

Dhiren Chemical Industries

 

(S Bharucha and V Khare JJ.)

 

28.10.1999

 

ORDER

 

1. There appears to us to be an apparent conflict between the view taken earlier in Collector of Central Excise v. Usha Martin Industries - , and the view taken in Motiram Tolaram v. U.O.i. - - paragraph 12. Both are judgments of Benches of three learned judges. This matter must, therefore, be heard by a Constitution Bench.

 

Place before the Hon'ble the Chief Justice for appropriate directions.