Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Administration of Justice-Abuse of process of Court |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Administration of Justice-Abuse of process of Court-Show cause notice served in 1983-Excise duty allegedly payable by appellant is over Rupees ten crores-Notice not proceeded with as appellant filed writ petitions and appeals-Gross abuse of process of court-Appellant to pay cost of Rs.15,000 to respondents-Any duty found payable shall be paid by appellant with interest @18% p.a. from date of notice upto date of payment-Excise Authorities to dispose of matter expeditiously-No court or Tribunal shall interdict proceedings until final orders passed.A notice dated December 28, 1983 was served upon the appellant by the Central Excise Authorities alleging that the appellant had removed power loom cotton fabrics worth Rupees sixty two crores without payment of excise duty. It was stated that the appellant wrongfully availed of exemption notification and cleared the goods in an illicit manner. The appellant challenged the validity of the show cause notice by filing a writ petition which was dismissed in September, 1984. Special Leave Petition filed against the judgment of the High Court was also dismissed. The appellant applied to the Central Excise Authorities for inspection of certain documents. The request was rejected. The appellant filed a writ petition against the said refusal and withdrew it without seeking and obtaining the leave of the High Court to approach it again. He sought to file an appeal before the Tribunal which was not maintainable in law. On the Tribunal expressing a doubt as to the maintainability of the appeal, the appellant withdrew the appeal unconditionally. It was dismissed as withdrawn in May, 1986. Another writ petition was filed. against the very same order of refusal of inspection of documents. The petition could not be disposed of early because the records were missing. The records had to be re-constructed. The writ petition was dismissed with strong condemnation of the appellant's conduct. Special Leave Petition was filed without disclosing all the facts. The appellant obtained an interim order in December, 1989. The SLP was posted only after a period of five years. The appellant submitted that his request for inspection of the documents was justified one. It was also stated that similar request for inspection of documents was pending consideration in the case of another assessee. |
Judge | Hon'ble Mr. Justice B.P. Jeevan Reddy |
Neutral Citation | 1995 INSC 13 |
Petitioner | Natwar Textile Processors Pvt. Ltd. And Anr. |
Respondent | Union Of India And Ors. |
SCR | [1995] 1 S.C.R. 109 |
Judgement Date | 1995-01-09 |
Case Number | 185 |
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