CCE v. Dhiren Chemical Industries

2 SCC 127Reported decision2002#4889 most cited

What is CCE v. Dhiren Chemical Industries authority for?

The law laid down by the Supreme Court is binding on all courts and tribunals, and departmental circulars cannot prevail over it. Courts may need to clarify the intention behind specific paragraphs in judgments to prevent misinterpretation.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2001 to 2025.

Also referred to as

Dhiren Chemical Industries · Supreme Court binding precedent · departmental circulars · interpretation of judgments · judicial pronouncements

Judgments citing CCE v. Dhiren Chemical Industries

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S HALMIRA ESTATE TEA PRIVATE LIMITED

ITAT/30/2025HC Calcutta16 Apr 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

For Appellant: Mr.Bhaskar Prasad Banerjee, Ld. AdvFor Respondent: Mr. Arijit Chakraborti, Ld. Adv
Section 108Section 123Section 130

…No. 390/Misc./30/2023-JC dated 02.11.2023, which precludes appeals where the amount is below Rs. 1 Crore. He further fortified this stance by invoking the Constitution Bench in Collector of Central Excise, Vadodara v. Dhiren Chemical Industries [(2002) 2 SCC 127] and the Madras High Court in Commissioner of Central Excise, Chennai-IV v. Sundaram Fasteners Limited [2014 (304) ELT 7 (Mad)], asserting that departmental instructions are mandatory commands that the Revenue cannot bypass at its convenience, thereby creating an "estoppel by circular." 5.3. Inextricably linked to this procedural bar, Mr. Cha…

COMMISSIONER OF CENTAL EXCISE AND SERVICE TAX ROHTAK vs. M/S. MERINO PANEL PRODUCT LTD

C.A. No.-006891 - 2018Supreme Court05 Dec 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 4Section 4(1)Section 4(1)(a)Section 4(1)(b)Section 4(3)(b)

…ue intention behind the passage, as recounted above, was clarified in Kalyani Packaging Industry v. Union of India14 by observing that: “6. We have noticed that Para 9 (para 11 in SCC) of Dhiren Chemical's case is being misunderstood. It 13 (2002) 2 SCC 127. 14 (2004) 6 SCC 719. 17 | P a g e therefore becomes necessary to clarify Para 9 of Dhiren Chemical's case. One of us (Variava, J.) was a party to the Judgment of the Dhiren Chemical's case and knows what was the intention in incorporating Para 9. It must be remembered that law laid down by this Court is law of the land. The law so laid do…

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019Supreme Court09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 8228 OF 2019 COMMISSIONER OF GST AND CENTRAL EXCISE ... APPELLANT(S) VERSUS M/S CITI BANK N.A. ... RESPONDENT(S) WITH CIVIL APPEAL NO.89 OF 2021 J U D G M E N T K.M. JOSEPH, J. 1. These Appeals are maintained under Section 35L(1)(b) of the Central Excise Act, 1944, read with Section 83 of Chapter V of the Finance Act, 1994. They are directed against the Orders dated 16.11.2018 and 20.11.2019, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (hereinafte…

JAPAN AIRLINES INT'T CO. LTD. vs. ITO, WARD-50(2),,

In the result, appeal filed by the assessee is allowed with above direction

ITA 4172/DEL/2005[2002-2003]Status: DisposedITAT Delhi27 Feb 2017AY 2002-2003

Bench: Shri H S Sidhu & Shri Prashant Maharishijapan Airlines International Co Limited Income Tax Officer Vs. Chandralok Building Tds 36, Janpath, New Delhi 50(2) New Delhi (Appellant) (Respondent)

For Appellant: Shri Rajan Mahajan. AdvFor Respondent: Ms Shweta Dutta. Sr DR
Section 131Section 133ASection 192Section 201Section 6

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “ G ”: NEW DELHI BEFORE SHRI H S SIDHU JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Japan Airlines International Co Limited Income Tax Officer Vs. Chandralok Building TDS 36, Janpath, New Delhi 50(2) New Delhi (Appellant) (Respondent) Assessee by : Shri Rajan Mahajan. Adv Respondent by: Ms Shweta Dutta. Sr DR Date of Hearing 19/1/2017 Date of pronouncement 27/02/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal is filed by the assessee against the order of the Ld. CIT (A) XXX – New Delhi dated 29/08/2005 wherein the order passed by the incom…

M/S. SPORTS & LIESURE APPAREL LTD. vs. COMMNR. OF CENTRAL EXCISE, NOIDA

C.A. No.-001288-001288 - 2005Supreme Court04 Mar 2016
Section 3

…condition of payment thereof. 11. Challenging the aforesaid rationale adopted by the Tribunal in arriving at the impugned decision, the learned counsel for the Revenue made his submission on two fronts. In the first instance, it was argued that the 1 (2002) 2 SCC 127 Page 7 JUDGMENT 7 Tribunal erred in relying upon the judgment of this Court in Dhiren Chemical Industries case, which is a judgment of December, 2001 wherein earlier notification was interpreted by the Court. He submitted that the position changed dramatically thereafter inasmuch as in order to overcome the condition of actual excise dut…

M/S. SPORTS & LIESURE APPAREL LTD. vs. COMMNR. OF CENTRAL EXCISE, NOIDA

C.A. No.-001288-001288 - 2005Supreme Court04 Mar 2016
Section 3

…condition of payment thereof. 11. Challenging the aforesaid rationale adopted by the Tribunal in arriving at the impugned decision, the learned counsel for the Revenue made his submission on two fronts. In the first instance, it was argued that the 1 (2002) 2 SCC 127 Page 7 JUDGMENT 7 Tribunal erred in relying upon the judgment of this Court in Dhiren Chemical Industries case, which is a judgment of December, 2001 wherein earlier notification was interpreted by the Court. He submitted that the position changed dramatically thereafter inasmuch as in order to overcome the condition of actual excise dut…

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

C.A. No.-006561-006561 - 2004Supreme Court29 Apr 2015

…. Collector of Central Excise, Bangalore, 1989 (43) E.L.T. 195, this Court held: “8. Shri V. Lakshmi Kumaran, learned counsel for the appellant drew our attention to the observations of this Court in CCE v. Chemphar Drugs and Liniments, Hyderabad [(1989) 2 SCC 127 : 1989 SCC (Tax) 245] where at p. 131 of the report, this Court observed that in order to sustain an order of the Tribunal beyond a period of six months and up to a period of five years in view of the proviso to sub-section (1) of Section 11-A of the Act, it had to be established that the duty of excise had not been levied or paid or short-levi…

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

C.A. No.-006561-006561 - 2004Supreme Court29 Apr 2015

…. Collector of Central Excise, Bangalore, 1989 (43) E.L.T. 195, this Court held: “8. Shri V. Lakshmi Kumaran, learned counsel for the appellant drew our attention to the observations of this Court in CCE v. Chemphar Drugs and Liniments, Hyderabad [(1989) 2 SCC 127 : 1989 SCC (Tax) 245] where at p. 131 of the report, this Court observed that in order to sustain an order of the Tribunal beyond a period of six months and up to a period of five years in view of the proviso to sub-section (1) of Section 11-A of the Act, it had to be established that the duty of excise had not been levied or paid or short-levi…

COMMNR. OF CENTRAL EXCISE, JAIPUR vs. M/S. SUPER SYNOTEX (INDIA) LTD.

In the result, both sets of appeals stand disposed of

C.A. No.-009154-009156 - 2003Supreme Court28 Feb 2014
Section 35L

…that if there are circulars issued by CBEC which placed different interpretation upon a phrase in the statute, the interpretation suggested in the circular would be binding on the Revenue, regardless of the interpretation placed by 5 (2002) 2 SCC 127 Page 29 JUDGMENT 29 this Court. In CCE v. Ratan Melting & Wire Industries6, the Constitution Bench clarifying paragraph 11 in Dhiren Chemicals Industries (supra) has stated thus: - “7. Circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but…

COMMR.OF CENTRAL EXCISE,JALANDHAR vs. M/S KAY KAY INDUSTRIES

C.A. No.-007031-007031 - 2009Supreme Court26 Aug 2013
Section 3A

…resaid substantial question of law, the High Court referred to its earlier decision in Vikas Pipes (supra) and distinguished the decision in Collector of Central Excise, Vadodara v. Dhiren Chemical Industries2 and 1 2003 (158) ELT 680 (P&H) 2 (2002) 2 SCC 127 Page 6 JUDGMENT 6 ultimately concurring with the view expressed by the tribunal dismissed the appeal. Hence, the present appeal by the Revenue. 8. Assailing the legal substantiality of the impugned judgment it is urged by Mr. Arjit Prasad, learned counsel for the appellant that the tribunal as well as the High Court has fallen into e…

M/S. UNIWORTH TEXTILES LTD. vs. COMMNR. OF CENTRAL EXCISE, RAIPUR

The appeal is allowed

C.A. No.-006060-006060 - 2003Supreme Court22 Jan 2013
Section 112Section 130Section 25Section 3Section 5A

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6060 OF 2003 M/S. UNIWORTH TEXTILES LTD. — APPELLANT VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR — RESPONDENT J U D G M E N T D.K. JAIN, J. 1. This appeal under Section 130-E of the Customs Act, 1962 (for short “the Act”) arises from the final Order No. 142/03-B dated 18.02.2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”). By the impugned order, the Tribunal has upheld the levy of customs duty on the i…

M/S. UNIWORTH TEXTILES LTD. vs. COMMNR. OF CENTRAL EXCISE, RAIPUR

The appeal is allowed

C.A. No.-006060-006060 - 2003Supreme Court22 Jan 2013
Section 112Section 130Section 25Section 3Section 5A

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6060 OF 2003 M/S. UNIWORTH TEXTILES LTD. — APPELLANT VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR — RESPONDENT J U D G M E N T D.K. JAIN, J. 1. This appeal under Section 130-E of the Customs Act, 1962 (for short “the Act”) arises from the final Order No. 142/03-B dated 18.02.2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”). By the impugned order, the Tribunal has upheld the levy of customs duty on the i…

COMMISSIONER OF INCOME TAX vs. ORIENT CRAFTS LTD.

ITA/955/2009HC Delhi01 Jun 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 28Section 5Section 80H

…agraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

THE COMMISSIONER OF INCOME TAX vs. ORIENT CRAFT LTD.

ITA - 1010 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…ase of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

THE COMMISSIONER OF INCOME TAX vs. ORIENT CARFT LTD.

ITA - 996 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…ase of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

THE COMMISSIONER OF INCOME TAX vs. ORIENT CRAFT LTD.

ITA - 994 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…ase of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

THE COMMISSIONER OF INCOME TAX vs. ORIENT CRAFT LTD.

ITA - 993 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…ase of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

THE COMMISSIONER OF INCOME TAX V vs. NAGESH KNITWEARS P.LTD.

ITA - 591 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…ase of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

THE COMMISSIONER OF INCOME TAX V vs. NAGESH KNITWEARS P. LTD.

ITA/591/2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…ase of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating par…

COMMNR. OF CENTRAL EXCISE, AURANGABAD vs. M/S. BAJAJ AUTO LTD

C.A. No.-003860-003860 - 2006Supreme Court12 Nov 2010

Bench: Us In This Appeal Filed Under Section 130-E Of The Customs Act, 1962 (Hereinafter Referred To As ‘The Act’). 1

Section 11ASection 130

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3860 OF 2006 The Commissioner of Central Excise, Aurangabad .....……Appellant Versus M/s Bajaj Auto Ltd., Waluj, Aurangabad, through its Vice President (Materials) and Ors. ……...Respondents J U D G M E N T H.L. Dattu, J. 1) The appellant, being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, (for short ‘Tribunal’) in Appeal No.A/75-78/WZB/06/C-II/EB dated 13.01.2006, is before us in this appeal filed under Sect…

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