Revival of Proceedings after keeping in call book for 15 years without intimating noticees is unsustainable

Siddhi Vinayak Syntex Pvt. Ltd. Vs Union of India (Gujarat High Court)

With effect from the year 2011 a time limit has been prescribed for determining the amount of duty of excise where it is possible. It cannot be gainsaid that when the legislature prescribes a time limit, it is incumbent upon the authority to abide by the same. While it is true that the legislature has provided for such abiding by the time limit where it is possible to do so, sub-section (11) of section 11A of the Act gives an indication as to the legislat

Please become a Premium member. If you are already a Premium member, login here to access the full content.