Supreme Court · 1998 INSC 126 · Decided 4 March 1998
J.K. Cotton Sppinning and Weaving Mills CO. LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1998 INSC 126 · [1998] 2 S.C.R. 102
- Case number
- CIVIL APPEAL No. 1735/1989
- Decided
- 4 March 1998
- Bench
- M.M. PUNCHHI, K.T. THOMAS, M. SRINIVASAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 41; Constitution Article 136
Headnote
Central Excises and Salt Act, 1944 : Sections 35-L(b) and 1 I-A-Appeal to Supreme Court-Filed under an C inapplicable provision-Appeal filed against CEGA T's order holding the notices issued under Section 11-A within limitation-Held, such an appeal not covered by Section 35-L (b)-However, as all available and more so nine long years have lapsed after filing of the appeal, the same is treated appeal by special leave-Constitution D of India, Article 136-Excise-Practice and Procedure. E F Extending the period of limitation-Mode of interpreting the same­ Held, shouid be construed
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