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Excise Duty

Hindustan Petroleum Corporation Limited Versus The UOI and Commissioner of Central Excise (Bombay High Court)

Case Law Details

TaxGuru Citation
2010 taxguru.in 703
Case Name
M/s. Hindustan Petroleum Corporation Limited Vs 1. The Union of India 2. The Commissioner of Central Excise [Bombay High Court]
Date of Judgement/Order
Only available for paid members
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The Tribunal, first and foremost, is duty bound by Article 141 of the Constitution of India to ensure that it follows binding precedent of the Supreme Court. The Tribunal as a judicial body must follow principles of consistency when it decides cases. The lack of consistency is clear on the face of record. Judicial orders must be passed by the Tribunal with a greater degree of circumspection and application of mind. Whim and caprice are alien to the judicial process. Consistency, based on judicial precedents should be the norm.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

 ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO. 2308 of 2009

M/s. Hindustan Petroleum Corporation Limited

(A Government of India Enterprise] a company incorporated under the Companies Act, 1956 & having its Registered Office at 17, Jamshedji Tata Road, Mumbai – 400 020 and its Refinery at P.O. Box No.18820, B.D. Patil Marg, Mahul, Chembur, Mumbai – 400 074 ..Petitioner.

Versus

1. The Union of India,

Ministry of Law & Justice, Aayakar Bhavan, New Marine Lines, Mumbai – 400 020.

2. The Commissioner of Central Excise,

Mumbai – II Commissionerate, having Office at Piramal Chambers, Jijibhoi Lane, Parel, Mumbai – 400 012 ..Respondents.

Mr. M.H. Patil for the petitioner.

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