Supreme Court · 2000 INSC 315 · Decided 11 May 2000
Collector of Central Excise, Jaipur v. M/S. Raghuvar (India) LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 315 · [2000] SUPP. 1 S.C.R. 236
- Case number
- Excise Reference Case No. 3/1995
- Decided
- 11 May 2000
- Bench
- G.B. PATTANAIK, DORAISWAMY RAJU, S.N. VARIAVA (3-judge bench)
- Case type
- Tax
Headnote
Central Excises and Salt Act, 1944-Section I I A-Central Excise C Rules, 1944-Rule 57, I as it existed on 6.10.88-Recovery of MODVAT availed wrongly-Whether, S. l IA applicable for MOD VAT recovery prior to 6.10.88-Held, No. Practice and Procedu;-e-Recovery of wrongly availed MODVAT-No. Period of any period D of /imitation by implication-Provision being destructive of rights, must be specifically enacted-Central Excises Salt Act, 1944. The Respondent Assesee who was holding a license for manufacture of the vegetable products, filed a declaration under Rule 57 G of the Central Excise Rules,
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