Supreme Court of India
Belapur Sugar and Allied Industries Ltd. v. Collector of Central Excise, Aurangabad
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.
What the Court ordered
We hold that the appellant is entitled for the rebate under the substituted Notification No.193/ c 82 dated 11th June, 1982 even for a period of 1st May till 11th June, 1982.
Judgment, page 5
From the headnote
Central Excise Rules 1944 : Rule 8(1) and 9A Excise duty-Notification No. 132of1982 dated 21.4.1982-Amendment of-Subsequent notification No. 193 of 1982 dated 11.6.1982-Effect of Amendment-Applicability of Notifications-Sugar-Rebate in excise duty Question whether the excess production of sugar by appellant during the designated period commencing on !st May, 1982 but before the date of issue of Amending Notification No. 193 was entitled to duty reduction in terms of Notification 132 as substituted by Notification 193-Held-Appellant is entitled for the rebate under the substituted
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