Supreme Court of India
Commissioner of Central Excise, Shillong v. North-eastern Tobacco Co. Ltd.
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
For the aforesaid reasons, we find no error in the impugned order of the CEGA T. Consequently, the appeals fail and are hereby dismissed but in the circumstances without any order to costs.
Judgment, page 9
From the headnote
Central Excises and Salt Act, 1944: Exemption Notification dated 08.07.99, clause 3 sub-clause (a)-Claim for exemption from payment of duty-Entitlement of-Held: If the industrial unit established answers the description of 'new industrial unit' within the meaning of sub-clause 3 of the Exemption Notification, it is entitled to claim exemption from payment of duty under the Notification-On facts there is no material to establish that unit of company at one place closed was shifted to new location and also that the sa1ne machinery, accessories or components used by the company in its unit at
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