Search Results Page
Search Results
1 - 8 of 8 (0.17 seconds)Section 142 in The Customs Act, 1962 [Entire Act]
Section 16 in The Customs Act, 1962 [Entire Act]
Section 17 in The Customs Act, 1962 [Entire Act]
Vidya Vati vs Devi Das on 25 November, 1976
Against this order no appeal has been preferred by either of the parties, so it has reached its finality. It is settled law as laid down by the Supreme Court in the judgment in Smt. Vidya Vati v. Devi Das , that any decision or finding at the interlocutory stage can operate as res judicata at the later stage of the same proceedings. By the aforesaid order by necessary implication I refused to entertain the writ petition on any other grounds. Therefore, the writ petition is to be decided on the aforesaid point only.
Section 25 in The Customs Act, 1962 [Entire Act]
Section 22 in The Sick Industrial Companies (Special Provisions) Act, 1985 [Entire Act]
Amrit Banaspati Company Ltd. vs Commr. (Appeals) C. Ex. on 19 January, 2000
He contends that in an extreme case the Allahabad High Court has held in a case in Amrit Banaspati Co. Ltd. v. Commissioner (Appeals) C. Ex 2000 (119) ELT 524 that even if the scheme is prepared, the benefit of Section 22 will not be applicable in the event the amount which is sought to be recovered remains beyond the purview of the scheme. He contends, therefore, that even if the final scheme is framed in this case, still the petitioner cannot get relief under this Section as it will appear from the materials that the company is otherwise viable to pay the alleged dues of this respondent.
1