Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944-Sections 4(/)(a) and (b) and I I-A-Levy ofexcise duty-Allegation of non levy and short levy due to clandestine removalof goods and incorrect valuation-Show cause notice demanding duty on boththe grounds-Notice challenged by assessee-High Court dismissed the writpetition with regard to clandestine removal-However disposed of the petitionin respect of incorrect valuation-On appeal, held-Show cause noticeregarding incorrect valuation was without jurisdiction as it had proceeded onthe basis as if valuation were to be under Section 4(/)(b) while the valuationwere to be under Section 4(/)(a)-Assessee cannot be denied relief on oneaspect on the ground of lack of jurisdiction of the authority merely becauseauthority was held to have jurisdiction on another aspect-Central ExciseValuation Rules, 1975-Rules I to 7.Constitution of India, 1950-Articles I 36 and 226-Taxation matters-lnterference with at the stage of show cause notice-Propriety of-Held,generally it is inappropriate for High Court to interfere-But this limitationis self imposed by the Court and the same is not matter of jurisdictionalfactor-In the facts of the case, writ petition having been decided on merit byHigh Court, it is inappropriate to upset order of High Court under Article 136on technical ground. |
Judge | Hon'ble Mr. Justice S.S.M. Quadri |
Neutral Citation | 2003 INSC 215 |
Petitioner | Union Of India |
Respondent | Indalco Industries |
SCR | [2003] 3 S.C.R. 377 |
Judgement Date | 2003-04-03 |
Case Number | 7860 |
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