Supreme Court of India
Commissioner of Central Excise, Bombay v. M/s. Reliance Industries 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/Central Excise Rules. 1944; Rules 49, 173F and 173G(1) rlw. Rule 9(1) : Short payment of excise duty on Polyster Filament Yarn-Show cause notice-Demand confirmed by Revenue-Quashed by CEGAT-On appeal, Held :Tribunal failed to consider various aspects relating to evasion of duty--Yarn winds on tubes does not cease to loose its characteristics merely because it breaks off before forming into a product of desired weight/specification-It cannot be treated as waste as claimed by the assessee-No reasons for treating it so, explained by the assessee Tribunal to hear the
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