Supreme Court of India

Steel Authority of India Ltd. v. Collector of Central Excise, Bolpur

Neutral citation
Reported as [1997] 2 S.C.R. 291
Bench S.P. Bharucha J.
Decided 20 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.

What the Court ordered

In the result, the appeal is allowed, the judgment and order of the CEGAT is set aside, the impugned demands pursuant to both the notices dated 21.11.1980 and 23.11.1981 and the consequential ad­ judication thereon as confirmed by the CEGAT are quashed and set aside.

Judgment, page 14

Where later benches applied it

Of those, 1 referred to

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