Supreme Court of India
The Collector of Central Excise, Madras v. M/s. M.M. Rubber & Co. Tamil Nadu
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons we are of the view that the Tribunal was right in holding that the applicatior. before them was out of time.
Judgment, page 11
From the headnote
Central Excises & Salt Act, 1944-Section 35E-LeRi.vlative inten tion, indicated-Power under Section 35E-Nature of-Authority authorised to exercise a power-Failure to exercise-Effect of. Central Excises & Salt Act, 1944-Section 35£(3)-Ca/cu/ation of the period of one year-Relevant date-"From the date of decision or order''-Construction. Central Excises & Salt Act, 1944-Section 35£-Co/lector's order dated 28. 11. 1984-Communicated on 21.2. 1984-Board's direction to • Collector to move Tribunal for correct determination-Whether the adjudicating authority aggrieved of own order-Legality of
Authorities it was built on
Where later benches applied it
- 2012 Bipromasz Bipron Trading Sa v. Bharat Electronics Limited (bel)
- 2010 Chattisgarh State Electricity Board v. Central Electricity Regulatory Commission and Ors.
Of those, 1 distinguished · 1 referred to
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