Supreme Court · 1991 INSC 218 · Decided 4 September 1991
The Collector of Central Excise, Madras v. M/S. M.M. Rubber & CO. Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1991 INSC 218 · [1991] 3 S.C.R. 862
- Case number
- CIVIL APPEAL No. 6071/1990
- Decided
- 4 September 1991
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, MADRAS v. M/S. M.M. RUBBER & CO. TAMIL NADU. SEPTEMBER 4, 1991 B [S. RANGANATHAN, V. RAMASWAMIANDN.D.OJHA,JJ.] Central Excises & Salt Act, 1944-Section 35E-LeRi.vlative inten­ tion, indicated-Power under Section 35E-Nature of-Authority authorised to exercise a Excises & Salt Act, 1944-Section 35£-Co/lector's order dated 28. 11. 1984-Communicated on 21.2. 1984-Board's direction to • D Collector to move Tribunal for correct determination-Whether the adjudicating authority aggrieved of own order-Legality of action after the period of
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