Supreme Court of India
Collector of Central Excise, Chandigarh v. Decent Dyeing Co.
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 are of the opinion that the F Tribunal was right in the view it took.
Judgment, page 5
From the headnote
It would be intolerable if the purcnasers were required to as certain whether excise duty had already been paid as they have no means of knowing it, .It has to be borne in mind that duty of excise is jlrimarily a duty levied on a manufacturer or a producer in respect of the c_ommodity manufactured or produced, processor is in the similar position as purchaser of the goods, [434D-EI Sulekh Ram & Sons v, Union of India & Ors., [1978[ ELT J 525 and Governor General in Council v, Province of Madras, 72 Indian Appeals 91, referred to. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 2151- 52 (NM)
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