Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1995 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (1) TMI 72 - SUPREME COURTThe special leave petition filed in this Court against the judgment of the High Court do, in our opinion, amount to gross abuse of process of court, a fact which would be evident from the facts stated hereinafter. While we agree that the Revenue Authorities have been lax in not moving for early disposal of the matter, in this Court at any rate, that does not explain, condone or justify the conduct of the appellant. So far as plea of fairness in action is concerned, it is well to remember that fairness is not a one-way street. The authorities are undoubtedly bound to act fairly but so is the assessee — more particularly, when he seeks to invoke the discretionary jurisdiction of the High Court or of this Court. No person has a licence to act unfairly and yet call upon others to act fairly. Civil appeal is dismissed with costs. The costs payable by the appellant to the respondents are assessed at ₹ 15,000. It is further directed that in case any duty is found payable pursuant to the show-cause notice mentioned above, the same shall be payable by the appellant with interest @ 18% p.a. calculated from the date of show-cause notice up to the date of payment.
|