Supreme Court of India
M/s. Dhanpat Oil & General Mills v. Union of India & Ors.
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.
What the Court ordered
We hold that the delay in appointing the Collector under B the Act does not relieve the appellant of the liability to excise duty in respect of the period during which the Collector was not appointed.
Judgment, page 10
From the headnote
Produce Cess Act, 1966, Sections 2(a),7,8,9(2),10 and 15(2), scope of - Whether proceedings under the Act can be taken without appointing a "Collector" and an "Appellate Authority" by resort to the provisions of section 15 (2) of the Act - Monthly filing of obligatory returns under section 8, whether can be c discontinued on the plea of non~appointment of a "Collector" Liability to the payment of cess for the products manufacured and a liability to prosecution for not filing returns and paying the cess during the period when the Collector and Appellate Authority had not been appointed. The
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