Supreme Court of India

M.P. Steel Corporation v. Commissioner of Central Excise

Neutral citation
Bench A.K. Sikri and R. F. Nariman JJ.
Decided 23 April 2015

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

From the headnote

Limitation Act, 1963 - s. 14 -Applicability and scope of c - To the proceedings before Tribunal - Held: s. 14 is applicable to the suits, appeals and applications filed before the Court and not before quasi-judicial bodies - However, even wheres. 14 may not apply, the principles on which s. 14 is based i.e. the principles which advance the cause of o justice, would nevertheless apply- The principle of s.14 would, therefore, apply to exclude time taken in prosecuting proceedings which are bonafide and pursued with due diligence - Even prior to the institution of a particular proceeding, time…

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