Supreme Court of India
J.K. Cotton Sppinning and Weaving Mills Co. Ltd. v. Collector of Central Excise
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.
From the headnote
Central Excises and Salt Act, 1944 : Sections 35-L(b) and 1 I- -Appeal to Supreme Court-Filed under an inapplicable provision-Appeal filed against CEGA T's order holding the notices issued under Section 11- within limitation-Held, such an appeal not covered by Section 35-L (b)-However, as all the papers for deciding the question involved available and more so nine long years have lapsed after filing of the appeal, the same is treated appeal by special leave-Constitution of India, Article 136-Excise-Practice and Procedure. Extending the period of limitation-Mode of interpreting the same Held,
Authorities it was built on
Where later benches applied it
- 2023 State of Gujarat and Anr. v. M/s. Saw Pipes Ltd.
- 2019 M/s. the Bombay Dyeing and Mfg. Co. Ltdner of Central Excise v. The Commissioner of Central Excise
Of those, 2 referred to
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