Supreme Court of India
M/s. Poulose and Mathen v. Collector of Central Excise and Anr.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the reasoning and conclusion of the Appellate I;I 898 SUPREME COURT REPORTS [1997.) 1 S.C.R. A Tribunal is based on surmises and the Tribunal ignored the earlier trade notice of 1981 without proper reasons therefor, Firstly, the tariff advice No. 6/85 dated 6.2.1985 which is said to have been accompanied by a "model" trade notice is not part of the record.
Judgment, page 10
From the headnote
Central Excise Central Excises and Salt Act, 1944 c Schedule I Entry 14A-Central Excise Rule 1944-Rule JO-Appellant receiving waste carbon-di-oxide from fertilizer factory-Manufacturing pure carbon-di-oxide-Availing exemption under Tariff Advice 83/81-Wherein im pure carbon-di-oxide classifiable as item 68 and not as item UH-Tribunal relying on a later Trade Notice holding appellant not eligible for exemp- tion-No records to show the later Trade Notice was in pursuance of Tariff Advice by CBEC-Held, the decision of the Tribunal is incorrect in law. Section I IA-Show Cause Notice-Issued for
Where later benches applied it
- 1998 Central Board of Direct Taxes and Ors. v. Oberoi Hotels (india) Pvt. Ltd.
- 1997 Collector of Central Excise v. Usha Martin Industries
Of those, 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.