Supreme Court of India
Collector of Central Excise, Ahmedabad v. Orient Fabrics Pvt. 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the aforesaid reason, yve do not find any merit in the appeals.
Judgment, page 10
From the headnote
Additional Duties of Excise (Goods of Special Importance) Act, 1957. S. 3(3) (as stood prior to 1994 amendment).!-Non-payment of additional duty-Penalty proceedings or forfeiture of goods-Permissibility of-Assessee alleged to have misdisclosed composition of goods and undervalued them-Revenue imposing penalty for non-payment' of duty and holding the goods liable to be forfeited-Tribunal holding that provisions of Central Excise Act so far as they relate to confiscation cannot be made applicable for breach of provisions of the Act-Held, the breach of the provisions of the Act has not been made
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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