2010 (3) TMI 699

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..... rejected - 30744-30745 of 2009 (T-TAR) - - - Dated:- 11-3-2010 - Ram Mohan Reddy, J. REPRESENTED BY : M/s. S. Raju Associates, Advocates, for the Petitioner. Shri Y. Hariprasad, Standing Counsel, for the Respondent. [Order]. - The challenge in this petition is the legality and validity of the order dt. 21-8-2009 dismissing Appeal No. Excise/295/09 in E/Stay/207/09 of .....

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..... ls and Plants, Kanpur [AIR 1975 (S.C.) 1039], in the circumstances is apposite : "If the legislature wilfully omits to incorporate something of an analogous law in a subsequent statute, or even if there is a casus omissus in a statute, the language of which is otherwise plain and unambiguous, the Court is not competent to supply the omission by engrafting on it or introducing in it, under the gu .....

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..... ligence any prior proceeding on the analogy of S. 14(2) of the Limitation Act." "Where the legislature clearly declares its intent in the scheme and language of a statute, it is the duty of the Court to give effect to the same without scanning its wisdom or policy and without engrafting, adding or implying anything which is not congenial to or consistent with such expressed intent of the law-giv .....

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