Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excises and Salt Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Others |
Headnote | Central Excises and Salt Act, 1944-Section 11 A-Central Excise Rules, 1944-Rule 57, I as it existed on 6.10.88-Recovery of MODVAT availed wrongly-Whether, S. 11A applicable for MODVAT recovery prior to 6.10.88-Held, No. Practice and Procedure-Recovery of wrongly availed MODVAT-No. Period of limitation prescribed for-Held, Courts cannot import any period of limitation by implication-Provision being destructive of rights, must be specifically enacted-Central Excises Salt Act, 1944. |
Judge | Hon'ble Mr. Justice Doraiswamy Raju |
Neutral Citation | 2000 INSC 315 |
Petitioner | Collector Of Central Excise, Jaipur |
Respondent | M/s. Raghuvar (india) Ltd. |
SCR | [2000] Supp. (1) S.C.R. 236 |
Judgement Date | 2000-05-11 |
Case Number | 3 |
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