Supreme Court of India
Assistant Collector of Central Excise, Calcutta Division v. National Tobacco Co. of India Ltd.
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.
6 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Rules-Rule 10. and lOA, Whetlwr tlw impUlned notice fell under Rule 10 to be ineffective and barred by limitation. The respondent malllli'acturea ciprettea II( its factory 11p0o wbleh Excise Duty is levied by the Assistant Collector of Central Excise, Calcutta Division. The rates varied accordina; to the provision& ot Finance .ct, 1951, and 1956 and the Additional Duty of Excise (Goods of Special Importe~ce) Act, 1957. The Company was required to furnish quarterly consolidated price lists and the. particulars Of cigarettes to be cleared were furnished by llhe Company as.
Where later benches applied it
- 2018 Indore Development Authority v. Shailendra (dead) through Lrs. & Ors.
- 2025 C.T. Kochouseph v. State of Kerala and Another Etc.
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2019 Delhi Municipal Council Etc. Etc. v. Association of Concerned Citizens of New Delhi and Others Etc. Etc.
- 2017 Energy Watchdog v. Central Electricity Regulatory Commission and Ors. Etc.
- 2015 Commissioner of Customs, Bangalore v. M/s. G. M. Exports & Others
Of those, 1 relied on · 5 referred to
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