Supreme Court of India
Commissioner of Central Excise and Customs v. M/s. Venus Castings (p) Ltd. Etc. Etc.
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 are of the view that when there is uncertainty in law so far as the High Courts are concerned, it is not at all proper to allow the Tribunal to re- examine the matters as it would not be in the interest of either the H assessee or the Department.
Judgment, page 5
From the headnote
Central Excise Act 1944-Section 3A( 4 ), Central Excise Rules-Rules 96W( 3) and 96ZP-Manufacturers having opted to pay excise duty under the provisions of Rule 96W(3) of the Central Excise Rules claimed benefit of abatement accruing under Section 3A(4) of the Act-Held: There are two alternative procedures for payment of duty which do not clash with each other-Under Section 3(4) of the Act, the annual production capacity is determined by the Commissioner of Central Excise in terms of the Rules and duty fvced accordingly-Under Rule 96ZO manufacturers are classified on the basis of furnace
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