Supreme Court of India
M/s. Amco Batteries Ltd., Bangalore v. Collector of Central Excise, Bangalore
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 and Salt Act, 1944; Section 3, Proviso to sub-section (1) of Section 11- and Rule 57A/Central Excise Tariff Act, 1985; Sub-Heading c 7802.00/Exemption Notification No. 186184-CF dated 1-8-1984 and its amended Notification No.246187-CE dated 20-11-1987: Assessee mamifactures batteries from ingots-Ingots also ma;1ufactured by job-workers from waste/scrap-Levying of excise duty invoking extended period of limitation-Held: since entire movement of waste/scrap to job workers till receipt of ingots manufactured by them is properly recorded no wilful suppression by the
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