Supreme Court of India

M/s Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and Ors.

Neutral citation

Reported as [2007] 13 S.C.R. 952

Bench Dr. Arijit P Asay At and Aft Ab Alam JJ.

Decided 14 December 2007

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.

6 Supreme Court benches have cited this judgment.

From the headnote

Central Excise Act, 1944: s. 35(1) proviso-Appeal to Commissioner (Appeals)-Period of limitation-Commissioner (Appeals) declining to condone 21 months delay-HELD: Period upto which prayer for condonation of delay can be accepted is statutorily provided-Proviso to sub-section (1) of s.35 makes the position crystal clear that appellate authority has no power to allow an appeal to be presented beyond the period specified therein -There is complete exclusion of s.5 of Limitation Act-Limitation Act, 1963-Constitution of India, 1950-Article 226. Words and Phrases: Expression 'sufficient cause'

Where later benches applied it

2020 Commissioner (ct) Ltu Kakinada & Ors. v. M/s. Glaxo Smith Kline Consumer Health Care Limited relied on
2017 Oil & Natural Gas Corp. Ltd. v. Gujarat Energy Transmission Corporation Ltd. & Ors. relied on
2011 Ketan V. Parekh v. Special Director, Directorate of Enforcement and Another. relied on
2021 V Nagarajan v. Sks Ispat and Power Ltd.& Ors. referred to
2019 Superintending Engineer/ Dehar Power House Circle Bhakra Beas Management Board (pw) Slapper & Another v. Excise and Taxation Officer, Sunder Nagar/ Assessing Authority referred to
2021 Kalpraj Dharamshi & Anr. v. Kotak Investment Advisors Ltd. & Anr. distinguished

Of those, 3 relied on · 1 distinguished · 2 referred to

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