Ranadey Micronutrients v. Collector of Central Excise

10 SCC 387Supreme Court of India1996#16435 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also reported as

87 ELT 19

Sections most often in play

Section 115BBE Section 143(1)Section 143(3)Section 147 Section 148 Section 148A Section 245H Section 271(1)(C)

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Judgments citing Ranadey Micronutrients v. Collector of Central Excise

ANTHONYMUTHU UDAYAR XAVIER,SIVAGANGA vs. ITO, WARD-1,, KARAIKUDI

In the result, the appeal of the assessee is allowed

ITA 1943/CHNY/2024[2014-15]Status: DisposedITAT Chennai14 Oct 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:1943/Chny/2024 धििाारणवर्ा / Assessment Year:2014-15 Anthonymuthu Udayar Xavier, Income Tax Officer, 78 Mgr Salai, Vs. Ward-1 Soodamanipuram, Karaikudi. Karaikudi, Sivaganga – 630 002. Tamil Nadu. [Pan:Aaapx-3145-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Addl. Cit. सुिवाईकीतारीख/Date Of Hearing : 14.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025 आदेश /O R D E R

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 69Section 69A

…us to understand the binding nature of the departmental circular, Prosecution Manual, 2009, and CBDT's clarification. 25. Reflecting on the said issue, in Ranadey Micronutrients v. Collector of Central Excise 1996 taxmann.com 360/[1996] 87 ELT 19 (SC)/(1996) 10 SCC 387, while dealing with a case concerning interpretation of circulars providing for classification of micronutrients for the purpose of imposition of excise duty, this Court held - "15. There can be no doubt whatsoever, in the circumstances, that the earlier and later circulars were issued by the Board under the provisions of Section 37-B, and the fac…

VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR vs. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION)

Crl.A. No.-003777-003779 - 2025Supreme Court28 Aug 2025

Bench: The Additional Chief Metropolitan Magistrate (E.O.Ii), Egmore, Chennai, For The Offence Under Section 276C(1)2 Of The Income Tax Act, 1961, (In Short “It Act”) For Assessment Year 2017- 1 High Court Of Judicature At Madras. 2 Wilful Attempt To Evade Tax, Etc. 1 Digitally Signed By Gulshan Kumar Arora Date: 2025.08.28 20:56:48 Ist Reason: Signature Not Verified

Section 132Section 132(4)Section 245Section 245CSection 245D(4)Section 276C(1)Section 279(1)Section 482

…duct will be treated for the purposes of excise duty. It does not lie in the mouth of the Revenue to repudiate a circular issued by the Board on the basis that it is inconsistent with a statutory provision. Consistency and discipline are of far 10 (1996) 10 SCC 387 23 greater importance than the winning or losing of court proceedings.” 26. Further, in ‘Paper Products Ltd. Vs. CCE’11, where the dispute related to classification of products for the purpose of tax, in the context of circulars issued and in that regard, this Court observed as thus – “4. The question for our consideration in the…

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)

…partment of Revenue, Ministry of Finance. One should have thought that an officer of the Ministry of Finance would have greater respect for circulars such as these issued by the Board, which also operates under the 11 (1999) 7 SCC 84. 12 (1996) 10 SCC 387. 15 | P a g e aegis of the Ministry of Finance, for it is the Board which is, by statute, entrusted with the task of classifying excisable goods uniformly. The whole objective of such circulars is to adopt a uniform practice and to inform the trade as to how a particular product will be treated for the purposes of E…

BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

ITA 1655/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08

For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT

Section 14ASection 28Section 43BSection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM Assessment Year : 2007-08 The Dy. CIT Circle 1(1) Pune : Appellant Vs. Bajaj Allianz General Insurance Co. 1st floor, GE Plaza, Airport Road Pune-411 006 PAN ; AABCB5730G : Respondent C.O. No. 112/PUN/2017 Arising out of ITA No. 1645/PUN/2015 Assessment Year : 2007-08 Bajaj Allianz General Insurance Co. 1st floor, GE Plaza, Airport Road Pune-411 006 PAN ; AABCB5730G Cross Objector Vs. The dy. CIT Circle 1(1) Pune : Appellant in appeal. Assessment Year : 2007-08 Bajaj Allianz General Insurance Co…

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,, PUNE

ITA 1645/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08

For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT

Section 14ASection 28Section 43BSection 44