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Jayminbhai Navinbhai Doshi and Others Vs. State of Gujarat and Others

Court : Gujarat

Subject : Land Acquisition

Central Excise Act relating to filing of reference application to the High Court. 36. The scheme of the Central Excise Act, 1944 supports the conclusion that the time-limit prescribed under section35-H [1] to make a reference to the High Court … follow the said decision in view of the fact that the Deputy Collector or the appellate authority under section 32B of the Act not being a Court could not invoke the aid of section 29[2] of the Limitation

Lakhanpal National Ltd. Baroda Vs. Collector of Central Excise, Baroda

Court : Supreme Court of India

Subject : Excise

Reported in : 1998(97)ELT29(SC); JT1998(9)SC160; 1999(1)SCALE255; (1998)8SCC329

view that we take we need not go into the other questions. Excise - interpretation of statue - Central Excise Act, 1944 - appeal against Order of Tribunal holding that intermediate products as calot and liable for excise duty under … petitioners were not true. It is not for this Court to consider the correctness or otherwise of the sections made on questions of fact in the returns filed by the Government. (b) It could not also be