Supreme Court of India

Union of India and Ors. v. Barmalt (india) Ltd., Gurgaon

Neutral citation
Reported as [1997] 2 S.C.R. 125
Bench B.P. Jeevan Reddy J.
Decided 18 February 1997

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

Of those, 1 mentioned

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