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Commissioner Of Customs & Central ... vs M/S Hongo India(P) Ltd.& Anr on 27 March, 2009

18. It may be relevant to mention here that after the judgment in Hongo India (P) Ltd. [Commr. of Customs and Central Excise v. Hongo India (P) Ltd., (2009) 5 SCC 791] , Section 35-H of the Central Excise Act, 1944 was amended by Parliament by Act 32 of 2003 with effect from 14-5-2003 giving power to the High Court to condone the delay by inserting sub-section (2- A). It is, therefore, for the legislature to set right the deficiency, if it intends to give power to the High Court to condone the delay in filing revision petition under Section 81 of the VAT Act.
Supreme Court of India Cites 28 - Cited by 249 - P Sathasivam - Full Document

Hukumdev Narain Yadav vs Lalit Narain Mishra on 21 December, 1973

19. The argument predicated on "no express exclusion" loses its force having regard to the principle of law enshrined in Hukumdev Narain Yadav [Hukumdev Narain Yadav v. Lalit Narain Mishra, (1974) 2 SCC 133] . Therein, the Court made following observations while examining whether the Limitation Act would be applicable to the provisions of the Representation of the People Act or not: (SCC p. 146, para 17) Signature Not Verified Digitally Signed By:SHAZAAD ZAKIR Signing Date:21.10.2023 W.P.(C) 12677/2023 Page 20 of 27 19:04:11 "17. ... but what we have to see is whether the scheme of the special law, that is in this case the Act, and the nature of the remedy provided therein are such that the legislature intended it to be a complete code by itself which alone should govern the several matters provided by it. If on an examination of the relevant provisions it is clear that the provisions of the Limitation Act are necessarily excluded, then the benefits conferred therein cannot be called in aid to supplement the provisions of the Act. In our view, even in a case where the special law does not exclude the provisions of Sections 4 to 24 of the Limitation Act by an express reference, it would nonetheless be open to the Court to examine whether and to what extent the nature of those provisions or the nature of the subject-matter and scheme of the special law exclude their operation."
Supreme Court of India Cites 43 - Cited by 230 - P J Reddy - Full Document
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