Supreme Court of India
Union of India and Anr. v. M/s. G.T.C. Industries 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.
What the Court ordered
For the reasons stated above, the appeal is accepted in part and directions issued by the High Court to the Collector to summon Shri Sailo, Liantilinga and Lalchungunga for necessary examination and to afford an opportunity to the GTC to cross-examine them are set aside.
Judgment, page 8
From the headnote
Central Excise Act, 1944-So?Ction 14-Evasion of excise duty-Notice Oral submission by co-noticee before authority-Opportunity to rebut the same not given to noticee-company-Adverse order against the noticee Company re(ving on the oral submission of co-noticee-Order of the authority quashed by High Court holding the reliance on the submission as wrong-On appeal plea that reliance on submission was not placed by authority and even if placed same may be ignored as other material sufficient to come to the conclusion-Held, reliance on the submission factually proved-Order of authority cannot be
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