M/S Bhuwalka Steel Industries.Ltd vs Union Of India

The Supreme Court addressed the validity of Rule 5 of the 1997 Rules under Section 3-A of the Central Excise Act and Article 14 of the Constitution, which was challenged for creating two classes of manufacturers with irrational tax burdens. The Court found that the Division Bench had not answered the original question regarding the vires of Rule 5 and instead referred a different question to a larger bench. The Court directed the matter back to the Division Bench to resolve the issues originally raised, particularly those in paragraph 20 of the Bhuwalka Steel Industries Limited case.