Supreme Court of India

Collector of Central Excise, Calcutta v. Berger Paints India Ltd.

Neutral citation
Reported as [1990] 1 S.C.R. 1027
Bench Sabyasachi Mukharji and M.M. Punchhi JJ.
Decided 19 March 1990

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 tribunal was in error in dismissing the appeal on the ground that it did.

Judgment, page 4

From the headnote

Customs, Excise and Gold (Control) Appellate Tribunal (Proce­ dure) Rules, 1982: Rule 9(2)-Custom" Excise and Gold (Control) Appellate Tribunal-Appeal-Documents to accompany Memoran­ dum of Appeal-Appeal filed pursuant to general authority given by Collector and order passed by Collector (in office note-sheet) without referring to any specific officer-Whether appeal filed in compliance with Rules-Purpose of the Rule explained. Rule 9(2) of the Customs, Excise aud Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal filed under the direction of the Collector or the

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