2007 (5) TMI 616 - SCH - Central Excise

Applicability of Limitation Act 1963 - Held that - the provisions of the Limitation Act, 1963 have no application in relation to proceedings under the Central Excise Act - the Act as a special statute deals with the matter relating to limitation. The High Court cannot be said to have committed any error in following the judgment of this Court in India House v. Kishan N. Lalwani 2002 (12) TMI 621 - SUPREME COURT OF INDIA , where it was held that It is well-settled that by virtue of sub-Section (2) of Section 29 of the Limitation Act the provisions of Section 12 are applicable for computing the period of limitation prescribed by any special or local law. SLP dismissed.

Summary

The Supreme Court held that the Limitation Act, 1963 does not apply to proceedings under the Central Excise Act. The High Court decision was upheld based on the precedent set in India House v. Kishan N. Lalwani - 2003 (9) SCC 393. The special leave petition was dismissed.