Supreme Court of India
Union of India and Ors. v. Barmalt (india) Ltd., Gurgaon
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
Excise-Central Excises and Salt Act 1944---Exemption Notification No. 55 of 1975 dated !st March 1975-Malt and malt products-Finding of High Court to the effect that benefit of exemption available to the assessee, as Malt and Malt Products fall within the expression 'Food Products'. Excise-Unjust Enrichment-Refund of Excess duty paid-Respondent, one of the producers of malt and malt extracts-Respondent seeking certain specific directions instead of disposal in tem1s of Ma[ atlal Industries cas~ Suggestions put forth by Respondent, held not f easible--On peculiar facts of the case, Respondent
Where later benches applied it
- 2002 Collector of Central Excise, Chandigarh v. M/s Smithkline Beecham Consumer Health Care Ltd. and Ors.
Of those, 1 mentioned
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