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Revival of Proceedings after keeping in call book for 15 years without intimating noticees is unsustainable
Case Law Details
- Case Name
- Siddhi Vinayak Syntex Pvt. Ltd. Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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 legislative intent, namely that as far as may be possible the amount of duty s...
