Supreme Court of India

Shiva Glass Works Co. Ltd. v. Assistant Collector of Central Excise and Others.

Neutral citation
Reported as [1991] 1 S.C.R. 43
Bench N.D. Ojha and K.N. Saikia JJ.
Decided 11 January 1991

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 in view of the procedure adopted by the appellant in the instant case referred to above and the law laid down by this Court in the case of National Tobacoo Co. of India Ltd. (supra) it is not possible to take any exception to the finding of the Division Bench in the judgment appealed against that it was a case · which fell within the purview of Rule lOA and not Rule 10 of the Rules.

Judgment, page 8

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