NDLI: Gokak Patel Volkart Limited Vs. Collector of Central Excise, Belgaum

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excises and Salt Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excises and Salt Act, 1944 section 11A and Explanation thereto, scope of-Limitation of six months' period-No order of the court staying the service of notice-Whether a show cause notice issued beyond the /imitation, period specified under section 11A is valid. A show cause notice dated 29.1.1976 issued by the respondent to the appellant calling upon him to explain as to why excise duty treating his product as "fabric" and not as "yarn" may not be levied, was challenged in the High Court of Karnataka In Writ Petition No. 2632/ 1976. Pending final disposal of the writ petition, an Interim order staying the collection or excise duty as a "fabric" for the period 1.4.1975 to 18.8. 75 alone was passed wlth a specific direction that the appellant should continue to pay excise duty as ''yarn''. Finally the writ petition was dismissed on 16.2.1981. On 20th May, 1982, another notice No. 913 to show cause was issued to the appellant simultaneously seeking to raise a demand for the period from 20.6.1976 to 28.2.1981 apart from for the period between 1.4.1975 to 18.8.1975 challenged In the earlier writ petition. The Karnataka High Court having rejected the plea of bar of limitation under section11A or the Central Excises and Salt Act, 1944 raised in the writ petition challenging the said second show cause notice and demand, the appellant has come In appeal by way of special leave.
Judge	Honble Mr. Justice Ranganath Misra
Neutral Citation	1987 INSC 47
Petitioner	Gokak Patel Volkart Limited
Respondent	Collector Of Central Excise, Belgaum
SCR	[1987] 2 S.C.R. 309
Judgement Date	1987-02-17
Case Number	161

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Gokak Patel Volkart Limited Vs. Collector of Central Excise, Belgaum

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Gokak Patel Volkart Limited Vs. Collector of Central Excise, Belgaum

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