Supreme Court of India

Travancore Rayon Ltd. v. Union of India

Neutral citation
Reported as [1970] 3 S.C.R. 40
Bench J.C. Shah J.
Decided 28 October 1969

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Speaking Order-Central Excise and Salt Act, 1944, s. 36---Revisional jurisdiction of Central Government-Necessit,v of speaking order while rejecting application-Oral 'hearing-When advisable. The appellant company was assessed to excise duty on the consump­ tion of "nitro-cellulose lacquer" produced by it. The company denied that the chemical compound produced and utilised by it was "nitro­ cellulose lacquer" within the meaning of the Central Excise and Salt Act, 1944. The Assistant Collector of Customs confirmed the assessment The Collector of Customs, in appeal, gave the company a personal

Where later benches applied it

Of those, 1 referred to

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