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1 - 10 of 32 (0.54 seconds)Section 114A in The Customs Act, 1962 [Entire Act]
Section 138C in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 139 in The Customs Act, 1962 [Entire Act]
Section 28 in The Customs Act, 1962 [Entire Act]
Section 114AA in The Customs Act, 1962 [Entire Act]
Section 138B in The Customs Act, 1962 [Entire Act]
The Central Excise Act, 1944
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December, 1996
In this context, we find it relevant to refer to
the decision of the 9-Member Constitution Bench of
the Hon'ble Supreme Court in the case of Mafatlal
Industries Limited Vs. Union of India [1997 (89) E.L.T.
247 (S.C.)], wherein it has been held that such
payments made during the course of the investigation
/ adjudication proceedings have to be treated as
payments made under protest. In paragraph 146 of
the above judgement, the Hon'ble Supreme Court,
inter alia, has observed as follows:-