Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | General Clauses Act 1897 s. 6 r/w. Central Excise Rules 1944 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | General Clauses Act 1897, s. 6 r/w Central Excise Rules, 1944, Rules 10 and 10A (omitted) and Central Excises and Salt Act 1944, s. 11-A-Excise authorities issuing notice under Rule lOA asking appellant to show cause why rebate of excise duty erroneously allowed should not be recovered -Rules 10 and 10A deleted and new Rule 10 introduced by notification dated August 6, 1977 without any savings clause-Assistant Collector confirming demand by order dated October 15127, 1977-Appellant unsuccessfully challenging order before Collector, Central Government and High Court-Whether the proceedings for recovery of rebate of excise duty wrongly allowed could be continued after deletion of Rule under which it was initiated-Held, no; s. 6 is not applicable in the case of omission of a Rule- Proceedings lapsed after August 6, 1977 and any order passed in the proceedings thereafter was to be treated as non-est- Interpretation of Statutes. |
Judge | Hon'ble Mr. Justice D.P. Mohapatra |
Neutral Citation | 2000 INSC 40 |
Petitioner | Kolhapur Canesugar Works Ltd. Etc Etc. |
Respondent | Union Of India |
SCR | [2000] 1 S.C.R. 518 |
Judgement Date | 2000-02-01 |
Case Number | 2132 |
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