Supreme Court of India
Oswal Agro Mills Ltd. and Anr. v. Asstt. Collector of Central Excise Division Ludhiana and 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excises and Salt Act, 1944: Section llB-Excise duty-Refund • of-Furnishing of Bank Guaranto.e on Court's order towards disputed Excise c duty-Whether amounts to payment of Excise duty-Meaning and intent of Section J JB-Applicability of the provision. Pursuant to interim orders passed by this Court in the appeals filed by the appellants against a decision of CEGAT, regarding the classification of toilet soap for the purposes of excise duty, 50% of the excise duty was paid by the appellants to the excise authorities and bank guarantees were furnished for the balance 50%. Though the
Where later benches applied it
Of those, 1 relied on
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