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1 - 6 of 6 (0.27 seconds)Kwality Ice Cream Company And Anr vs Union Of India And Ors on 18 January, 2012
06. Division Bench of Delhi High Court in the case of
Kwality Ice Cream Company and another Vs. Union of
India and others,W.P.(c) 14414-15/2006 decided on
18.1.2012 has also held that period of limitation, unless
otherwise stipulated by the statute, which applies to a
claim for the principal amount should also apply to the
claim for interest thereon."
Hindustan Insecticiedes Ltd. vs Commissioner Central Excise, Ltu on 2 August, 2013
In view of what has been stated hereinabove, we answer the
questions of law in favour of the appellant, set aside the
impugned order and allow the appeal, in terms of judgment in
Hindustan Insecticides Ltd.v. Commissioner Central Excise,
LTU (supra)."
Central Excise Tariff Act, 1985
The Companies Act, 1956
C.I.T Madurai vs Tvs Berg Ltd. on 20 January, 2014
The CESTAT,
vide a common order, dismissed appeals filed by the appellant
and M/s Hindustan Insecticides Ltd. The order passed by
CESTAT has been reversed by the Delhi High Court, by
relying upon judgments in Kwality Ice Cream Company and
Another v. Union of India and others, (2012) 281 ELT, 507
and Commissioner v. TVS Whirlpool Limited, 2000(119)
ELT A177 (SC) and holding that as the
period of limitation that applies to recovery of the principal
Singh Gurbax
2014.03.05 10:11
I attest to the accuracy and
integrity of this document
High Court Chandigarh
CEA No.8 of 2011 (O&M) 6
amount shall also apply to the claim for interest thereon, the
demand is time barred.
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