Supreme Court · 2008 INSC 1098 · Decided 29 September 2008
Union of India and ORS. v. M/S Dharamendra Textile Processors and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1098 · [2008] 14 S.C.R. 13
- Case number
- CIVIL APPEAL No. 10289/2003
- Decided
- 29 September 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM, AFTAB ALAM (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 276C; Central Excise Act Section 11AC
Headnote
13 --\ UNION OF INDIA AND ORS. A II. M/S DHARAMENDRA TEXTILE PROCESSORS AND ORS. (Civil Appeal Nos. 10289-10303 of 2003) 1 SEPTEMBER 29, 2008 B' [DR. ARIJIT PASAYAT, P. SATHASIVAM AND AFTAB ALAM, JJ] CENTRAL Exc1sE Acr, 1944: c s.11AC- penalty for short levy or non levy of excise duty - Nature has no discretion to levy duty less than what is le-' D gaily and statutorily /eviable - Interpretation of Statutes - Gen- tral Excise Rules, 1944, rr. 96ZO and 96ZQ. Interpretation of-Statutes - Principles of casus omissus, and reading the statute as a whole - Explained. E Maxims: (i) Casus
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