Supreme Court · 1988 INSC 226 · Decided 16 August 1988
Collector of Central Excise, Chandigarh v. Doaba Co-Operative Sugar Mills LTD., Jalandhar
- Court
- Supreme Court of India
- Citation
- 1988 INSC 226 · [1988] SUPP. 2 S.C.R. 458
- Case number
- CIVIL APPEAL No. 283/1988
- Decided
- 16 August 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Limitation Act; Central Excise Act
Headnote
Central Excises and Salt Act, 1944: Sections llA. llB, 35A(2) and 35L (b)-Excess production rebate-Erroneously granted-Show cause notice issued for recovery-Whether valid and permissible- C Refund of duty recovered without authority of law-General law applicable-Refund claims before departmental Excise Act and Rules thereunder applicable. Limitation Act, 1963: Limitation-Computation of-Duty levied Ii> without authority of law-General law applicable-Starting point­ When mistake or error comes to light. The Superintendent of Central Excise issued a show cause notice on
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