Supreme Court of India

Commissioner of Customs and Central Excise and Ors. v. M/s. Charminar Nonwovens Ltd.

Neutral citation
Reported as [2004] SUPP. 2 S.C.R. 222
Bench Rajendra Babu and G.P. Mathur JJ.
Decided 5 May 2004

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 Excises and Salt Act, 1944-Classification of commodity-­ Levy of duty-Issue olshow cause notice to assessee regarding classification of goods by the awhority--Writ Petition-Appellate order on similar adjudication on earlier occasion upholding claim of assessee-High Court quashing the notice on the ground that the order of appellate authority had become final-On appeal, Held : High Court erred in inte1fering in such matters at the stage of issue of show cause notice-Such matter to be decided on facts arising in each case view offi1rther investigation leading to discovery of new fact or

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