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Time limit prescribed for one scheme could be completely unwarranted for another scheme and time limit prescribed under Section 11A of the Central Excise Act is no exception- SC
Case Law Details
- Case Name
- M/S Hans Steel Rolling Mill Vs Commnr. Of Central Excise (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Summary:- The SC last week dismissed the appeal of Hans Steel Rolling Mill against the ruling of the excise appellate tribunal and stated that “importing of elements of one scheme of tax administration to a different scheme of tax administration would be wholly inappropriate as it would disturb the smooth functioning of that unique scheme. The time limit prescribed for one scheme could be completely unwarranted for another scheme and time limit prescribed under Section 11A of the Central Excise Act is no exception.”
The court pointed out that the mill availed of the facilities under the Co...
