Supreme Court of India
Escorts Ltd. v. Commissioner of Central Excise, Delhi-ii
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 and Salt Act, 1944-Section 4(1)-Central Excise Rules 1944-Central Excise Valuation Rules, 1975-Rule 6(b)-Show cause notice to assessee for· contravention of provisions of 1944 Rules read with section 4(1) and demand made referring to Rule 6(b)-Remittance of matter to the tribunal-Tribunal applying Ashok Leyland's case in holding the case of assessee that price ascertainable by way of direct sales, as such section 4(1) does not apply and dismissing assessee 's appeal-On appeal, held: With regard to the demand made, department's case rested on Rule 6-Tribunal did not consider the
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