Supreme Court of India

M/s. Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr.

Neutral citation

Reported as [2015] 12 S.C.R. 332

Bench A.K. Sikri J.

Decided 24 November 2015

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.

4 Supreme Court benches have cited this judgment.

From the headnote

Central Excise Act, 1944: s.3A - Compounded levy c scheme- Interest for delayed payment of central excise duty u/s.3A - Held: Since s.3A which provides for a separate scheme does not itself provide for levying of interest, rr 96ZO, 96ZP, 96ZQ cannot do so - None of the other provisions of the Central Excise Act can come to the aid of the revenue in such case - This is a comprehensive scheme in itself and general provisions in the Act and the Rules are excluded. Central Excise Rules, 1944: rr96ZO, 96ZP, 96ZQ - Constitutional validity of - Held: These rules prescribe imposition of penalty equal

Authorities it was built on

2001 Bharathidasan University and Anr. v. All India Council for Technical Education and Ors. cited by 18
1965 The Keshav Mills Co. Ltd. v. Commissioner of Income-tax, Bombay North cited by 12
1969 Mohd. Faruk v. State of Madhya Pradesh and Others cited by 8
1969 Rayala Corporation (p) Ltd. & Ors. v. Director of Enforcement, New Delhi cited by 6
1999 M/s. V.V.S. Sugars Etc. Etc. v. Govt. of Andhra Pradesh and Ors. cited by 3
2011 M/s Hans Steel Rolling Mill. v. Commnr. of Central Excise, Chandigarh cited by 1

Where later benches applied it

2022 Har Naraini Devi & Anr v. Union of India & Ors. relied on
2020 M/s Bangalore Club v. The Commissioner of Wealth Tax & Anr. relied on
2019 The Authorised Officer, Indian Bank v. D. Visalakshi and Anr. referred to
2019 Indian Oil Corporation Limited v. State of U.P. & Ors. referred to

Of those, 2 relied on · 2 referred to

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