Commnr. Of Central Excise, New Delhi vs M/S. Hari Chand Shri Gopal & Ors

The Supreme Court addressed the eligibility of manufacturers for exemption from excise duty under Notification no. 121/94-CE, emphasizing the need for strict compliance with the procedures outlined in Chapter X of the Central Excise Rules, 1944. The Court distinguished the current case from previous rulings in Thermax Private Ltd. and J.K. Synthetics, noting that those cases involved imported goods, whereas the present case involved locally manufactured intermediate goods. The Court referred the matter to a Larger Bench for reconsideration, indicating that the previous interpretations may not apply to the current context under Section 5A of the Central Excise and Salt Act, 1944.