The Union Of India "," Ors. vs Nitdip Textile Processors (P) Ltd. "," Ors.

Authority: Supreme Court Date: 2012-08-28 Section: 14, FA1998, 87(m)(ii) Acts: Finance (No. 2) Act, 1998; Constitution of India, Article 14; Central Excise Act, 1944; Central Excise Rules, 1944 Result: Revenue Citation: (2011) 245 CTR (SC) 241 : (2011) 203 TAXMAN 1 : (2011) 63 DTR 145 Justices: H.L. Dattu "," Ch","ramauli Kr. Prasad, JJ. Appeal No: Civil Appeal Nos. 2960 ", " 2964, 3659 ", " 5616 of 2006 ", " 990 of 2007*
Whether Section 87(m)(ii)(b) of the Finance (No. 2) Act, 1998, which denies the benefit of the Kar Vivad Samadhan Scheme, 1998 to those who were in arrears of duties as on 31st March 1998 but to whom notices were issued after that date, violates Article 14 of the Constitution of India --- Held No; Whether the classification based on the date of issuance of demand/show-cause notice is arbitrary and discriminatory --- Held No

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart