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february 2007

Supreme Court of India · 2007-02-27

S.N.S.(MINERALS) LTD. vs UNION OF INDIA .

Citation / case number
SC 2003/26945
Court
Supreme Court of India
Petitioner
S.N.S.(MINERALS) LTD.
Respondent
UNION OF INDIA .
Author
ARIJIT PASAYAT
Bench
TARUN CHATTERJEE DR. ARIJIT PASAYAT

Judgment text excerpt

The Supreme Court upheld the dismissal of a review petition by the Madhya Pradesh High Court regarding a Writ Petition challenging penalty orders under Section 11A of the Central Excise Act, 1944. The Court found that the High Court had not addressed an argument regarding the demand of duty, but noted that the appellants should have raised this in their review petition. The Court affirmed that the absence of a specific ground in the original writ petition precluded the review, leading to the dismissal of the appeal with costs.

S.N.S.(MINERALS) LTD. vs UNION OF INDIA . · Niyam