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RITU BAHRI, MANISHA BATRA
Glaxo Smithkline Consumer Healthcare – Appellant
Versus
Joint Secretary, Govt. of India, Deptt. of Revenue – Respondent
| Table of Content |
|---|
| 1. overview of petitioner’s case and prior claims. (Para 1 , 2) |
| 2. claims of both parties regarding procedural issues. (Para 3 , 4 , 5) |
| 3. arguments concerning the dismissal of the revision application. (Para 7 , 8) |
| 4. court's reasoning on limitation and bona fide legal pursuits. (Para 9 , 10 , 11 , 12 , 13) |
| 5. conclusion quashing prior orders and reinstating the case. (Para 14 , 15 , 16) |
JUDGMENT
Manisha Batra, J. (Oral)
Challenge in this writ petition is to order dated 23.09.2004 (Annexure P-10), passed by the Joint Secretary to the Government of India, Department of Revenue, New Delhi, i.e. respondent No.1 whereby the revision application filed by the petitioner under section 35EE of the CENTRAL EXCISE ACT , 1944 (for short 'Act, 1944') against the order dated 14.02.2003, passed by respondent No.2 had been dismissed.
2. Briefly stated the facts of the case are that the petitioner-company had manufactured malted food serial mal extract (known as DMI-70) at Nabha and had got it exported from its factory situated at Ballabhgarh after making payment of duty. It had availed credit of duty and utilized the same for clearance of other products manufactured by it. Show cause n
Judicial review under Article 226 cannot be restricted by statutory limitations; writ petitions can challenge Orders-in-Original even if appeals are time-barred.
Rebate of duty - Payment of Central Excise duty - Procedural requirement cannot defeat substantial right of party as in absence of shipping bill, insistence on shipment certificate was inevitable - T....
The court affirmed that rebate claims under the Central Excise Act must be filed within one year, with no allowance for extensions based on delays in document receipt.
Assessment – Condonation of Delay in filing Appeal - Appellate authority is not empowered to condone the delay beyond the aggregate period of limitation - statutory appeal was barred by limitation, t....
The Court established that refund claims are not subject to limitation when duty has been paid under protest, reaffirming that appropriations made during the pendency of appeals with stay orders are ....
The principles of Section 14 of the Limitation Act allow for exclusion of time spent on bona fide applications, thereby justifying the filing of the appeal within the limitation period despite prior ....
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