Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1990 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (12) TMI 195 - SUPREME COURTWhether the petitions were not maintainable under Article 226 being related to claims arising out of a purely commercial contract whether statutory or non-statutory, and also on merits holding that since 45 days were to be counted including the day of auction, the Board was entitled to the proportionate reduction in duty as held by High Court? Held that:- The purpose of including the day of auction in the period of 45 days, contrary to the manner of computation of time in the General Clauses Act, is obvious and is brought home more prominently by the present instance itself. As has been stated earlier, the reserve price is fixed on the basis of the rates, taxes, duties, etc. which are in existence till the day prior to the date of auction. These imposts keep changing and none of the parties has a control either over their variation or over the time of their variation. The dates of auction have necessarily to be fixed in advance. It is to obviate the hardship or to grant the necessary benefit, as the case may be, that purposely the period of 45 days laid down in clause 10 is stipulated to include the day of the auction as well. It is for this reason that we are unable to accept the contention advanced by Shri Shanti Bhushan and are in complete agreement with the impugned decision of the High Court on merits. Appeals dismissed.
|