Supreme Court · 1997 INSC 566 · Decided 22 July 1997
GTC Industries LTD. v. Collector of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 1997 INSC 566 · [1997] SUPP. 3 S.C.R. 10
- Case number
- CIVIL APPEAL No. 10858/1996
- Decided
- 22 July 1997
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Sec. 35E(J)-Assessee-Cigarette manufacturing company-Def a ult in payment of excise du~ Two show cause notices issued-Subsequently third show cause notice issued-On chal- C lenge-High Court permitting Revenue to proceed with adjudication-But directions issued shows shown io parties-Appeal by Revenue against the adjudication order-Held, appeal filed by the Revenue before the Tribunal is beyond time-Cannot be entertained-Each show cause notice must be D limited to the case made out therein-No jurisdiction for Tribunal to direct that third show cause
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