Supreme Court · 2011 INSC 782 · Decided 3 November 2011
Union of India and ORS. v. M/S Nitdip Textile Processors PVT. LTD. and Another
- Court
- Supreme Court of India
- Citation
- 2011 INSC 782 · [2011] 13 S.C.R. 26
- Case number
- CIVIL APPEAL No. 2960/2006
- Decided
- 3 November 2011
- Bench
- H.L. DATTU, C.K. PRASAD (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Central Excise Act Section 11
Headnote
13 (ADDL.) S.C.R. 26 UNION OF INDIA AND ORS. v. M/S NITDIP TEXTILE PROCESSORS PVT. LTD. AND ANOTHER (Civil Appeal No. 2960 of 2006) NOVEMBER 03, 2011. [H.L. DATTU AND CHANDRAMAULI KR. PRASAO,JJ.] FINANCE (NO. 2) ACT, 1998: ss. 87 (m) (ii)(a) and (b) - Tax arrears' - Connotation of - constituted the subject matter of the demand notice or a show cause notice issued on or before 31.3.1998, but remaining unpaid as on the date of making a declaration u/s 88 - High Court declared s. 87(m)(ii)(;;) as violative of Article 14 of the Constitution in so far as it seeks to deny the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)