Supreme Court of India
Union of India v. Indalco Industries
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Act, 1944-Sections 4(/)(a) and (b) and I I- -Levy of excise duty-Allegation of non levy and short levy due to clandestine removal of goods and incorrect valuation-Show cause notice demanding duty on both the grounds-Notice challenged by assessee-High Court dismissed the writ petition with regard to clandestine removal-However disposed of the petition in respect of incorrect valuation-On appeal, held-Show cause notice regarding incorrect valuation was without jurisdiction as it had proceeded on the basis as if valuation were to be under Section 4(/)(b) while the valuation were
Where later benches applied it
Of those, 1 relied on
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