Supreme Court of India

Saswad Mali Sahakari Sakhar Karkhana Ltd. v. Union of India and Anr.

Neutral citation
Reported as [1994] SUPP. 5 S.C.R. 460
Bench Kuloip Singh, R.M. Sahai and B.L. Hansaria JJ.
Decided 11 November 1994

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.

From the headnote

Central Excise Rules, 1944-Notification No. 146174 dated 12.10.1994 issued by the Department of Revenue and Insurance, Ministry of Finance­ Scope of-Whether percentage mentioned in sub-clauses (a) to (e) of Table to Notification are to be calculated on excess production or average production of sugar of the preceding five sugar years-Held, rebate being made rebatable on excess production, it is this production (beyond average) which has to be looked into. The matter is relatable to the interpretation of the Notification No. 146n4 dated 12.10.74 issued by the Department of Revenue and

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