Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944: s.3A - Compounded levy 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 Central Excise Act 96ZQ cannot do so - None of the other provisions of the Central Excise Act can come to the aid of the revenue in D such case - This is a comprehensive scheme in itself and general provisions in the Act and the Rules are excluded. 96ZP |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excise Act, 1944: s.3A — Compounded levy 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. 962Q 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: r.96ZO, 96ZP, 96ZQ — Constitutional validity of - Heid: These rules prescribe imposition of penalty equal to the amount of duty outstanding without any discretion to reduce the same depending upon the time taken to deposit the duty — They were not only ultra vires the Act but they were arbitrary and unreasonable and violative of Article 14 and 19(1)(g) of the Constitution - Constitution of India, 1950 — Articles 14, 19.Induction Furnace Annual Capacity Determination Rules, 1997: r.3(2) — Annual capacity of production — Relevant consideration — Held: Chartered Engineer Certificate dealing with the sanctioned electrical foad for a furnace is a relevant consideration which can be looked ati in the absence of other factors mentioned in r.3. Repeal: Omission is a form of repeal — A repeal would include a repeal by way of an express omission —A conjoint Da, reading of the three expressions “delete”, “omit”, and “repeal”, shows that “delete” and “omit” are used interchangeably, so that when the expression “repeal” refers to “delete” it would necessarily take within its ken an omission as well — General Clauses Act, 1897 ~ s.6. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 855 |
Petitioner | M/s. Shree Bhagwati Steel Rolling Mills |
Respondent | Commissioner Of Central Excise & Anr. |
SCR | [2015] 12 S.C.R. 332 |
Judgement Date | 2015-11-24 |
Case Number | 4280 |
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