Supreme Court of India
Sarabhai M. Chemicals v. Commissioner of Central Excise, Vadodara
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
We hold that there was no wilful suppression of material facts for invoking the proviso to section 1 IA(l).
Judgment, page 20
From the headnote
Central Excise Act, 1944-Section 11A(J)-Central Excise Rules, 1944-Rule 9(2)-Excise Duty-Exemption from-Of bulk drug-By Noti- fication-Product certified ds bulk drug by Drugs Controller-Exemption granted-Classification List and monthly returns filed by manufacturer approved by the Revenue-Demand of Duty by Revenue at belated stage denying exemption on the ground that certain amount of the goods were sold to the non-pharma concerns-Appeal to Tribunal-Difference of opinion on the point to /imitation between Judicial Member and Technical Member-Matter referred to Third Member-Matter dismissed on
Where later benches applied it
Of those, 1 referred to
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