Supreme Court of India
Commissioner of Central Excise, Jaipur v. M/s. Hindustan Zinc 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.
From the headnote
Central Excise Act, 1944-Manufacture of anodes for the purpose of electrolysis for manufacture of zinc-Suppression of manufacture of anodes in the Classification list-Show-cause notice issued for payment· of duty and penalty invoking extended period of limitation for wi/fitl suppression of facts Tribunal holding that there was no manufacture of anodes-Correctness of Held, anodes after conversion become a new product known in the market with a distinct name, character and use and marketable as such-Hence liable to excise duty---On facts, the extended period of limitation is rightly invoked
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