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Commissioner Of Central Excise, Mumbai ... vs M/S.I.S.P.L. Industries Ltd on 21 April, 2003

7. It was argued by Mr. Dave, when this was put to him by the Court, that the petitioner became aware of its right only when the Apex Court decided the issue in case of Commissioner of Central Excise, Jaipur-II v. S.P.B.L Ltd. (supra). Even if this contention is accepted, the petition is yet barred by laches. The Apex Court rendered the decision on 17th September 2002, and it has been . There is no reason assigned as to why the petitioner did not move the Court after the aforesaid decision.
Supreme Court of India Cites 5 - Cited by 15 - B Kumar - Full Document

Commissioner Of Central Excise vs Gopi Synthetics Ltd., Alok Synthetics ... on 18 November, 2003

5. Mr. Dave placed reliance on the observations made by the Tribunal in Paragraph No. 10 in case of Gopi Synthetics Ltd. (supra) to urge that the determination of APC could not be challenged before the Tribunal. It was alleged that, against fixation of APC, no appeal lies and hence, the only recourse the petitioner can avail of is by way of the present petition. Alternatively, it was urged that the decision of the Commissioner fixing the APC is in violation of principles of natural justice and hence, the order is void ab initio.
Customs, Excise and Gold Tribunal - Mumbai Cites 8 - Cited by 17 - Full Document
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