Supreme Court of India
Collector of Central Excise, Jaipur v. M/s. Raghuvar (india) Ltd.
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4 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the provisions. of Section I IA of the Central Excises and Salt Act, 1944, would have no application to any action taken under Rule 57-1 of the Central Excises and Salt Rules, 1944, prior to its amendment on 6.10.88, and Rule 57-1 of the Rules are H not in any manner subject to Section I IA of the Act.
Judgment, page 15
From the headnote
Central Excises and Salt Act, 1944-Section I I -Central Excise Rules, 1944-Rule 57, I as it existed on 6.10.88-Recovery of MODVAT availed wrongly-Whether, S. l IA applicable for MOD VAT recovery prior to 6.10.88-Held, No. Practice and Procedu;-e-Recovery of wrongly availed MODVAT-No. Period of limitation prescribed for-Held, Courts cannot import any period of /imitation by implication-Provision being destructive of rights, must be specifically enacted-Central Excises Salt Act, 1944. The Respondent Assesee who was holding a license for manufacture of the vegetable products, filed a declaration
Authorities it was built on
Where later benches applied it
- 2024 Delhi Development Authority v. Tejpal & Ors.
- 2016 Ravindra Ramchandra Waghmare v. Indore Municipal Corporation & Ors.
- 2011 M/s Hans Steel Rolling Mill. v. Commnr. of Central Excise, Chandigarh
- 2022 Sansera Engineering Limited v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru
Of those, 3 mentioned · 1 not applicable
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