Supreme Court · 2015 INSC 346 · Decided 23 April 2015
M.P. Steel Corporation v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2015 INSC 346 · [2015] 7 S.C.R. 291
- Case number
- CIVIL APPEAL No. 4367/2004
- Decided
- 23 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Limitation Act Section 14, 4, 5, 13, 17(2), 21; Customs Act Section 128
Headnote
A B Limitation Act, 1963 - s. 14 -Applicability and scope of c - To the proceedings before Tribunal - Held: s. 14 is applicable to the suits, appeals and applications filed before the Court and not before quasi-judicial bodies - However, even wheres. 14 may not apply, the principles on which s. the principles which advance the cause of o justice, would nevertheless apply- The principle of s.14 would, therefore, apply to exclude time taken in prosecuting proceedings which are bonafide and pursued with due diligence - Even prior to the institution of a particular proceeding, time taken
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