Case Law Details
Case Name : The Commissioner of Central Excise Vs M/s. Super Spinning Mills Ltd. (Madras High Court)
Appeal Number : Civil Miscellaneous Appeal No.350 of 2009 & M.P.No.1 of 2009
Date of Judgement/Order : 26/06/2015
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CA Urvashi Porwal
In the case of The Commissioner of Central Excise Vs. M/s. Super Spinning Mills Ltd., it was held that non-mentioning of Section 72 of the Customs Act, 1962 along with Section 28 of the Customs Act, 1962 would render the Show-Cause Notice outside the purview of Section 72. Wrong mention of provision of law in the show cause notice is sufficient to invalidate the exercise of that power, when the power exercised is available under a different provision.
Facts of the Case
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.