Supreme Court of India
Collector of Central Excise, Ahmedabad v. L.T.E.C. (p) Ltd., Bombay
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.
From the headnote
Central Excise Act, 1944/Central Excise Rules, 1944: Ss. 4(4) (c) and 1I-Air.9(2)- 'Related person' -Ingredients of-Assessee selling projectors and other goods to another company, namely, '/', which in turn selling the said goods to independent buyers on higher rate and collecting excise duty from them-Assessee not paying excise duty and enjoying benefit of exemption Notification No. 71178 dated 1.3.1978-Revenue issuing notice to assessee on 13.4.1982 demanding excise duty along with penalty, on higher value fetched directly or indirectly by it from independent buyers for the period 11.4.1978
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