1999 INSC 0849
                                        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.