Supreme Court of India
The Commissioner of Central Excise, Meerut v. M/s. Universal Glass Ltd., Sahibabad (ghaziabad)
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 (Valuation) Rules, 1975-Rule 6(b)(ii)-Excise duty-Price declaration by assessee regarding sale to a buyer on the basis of sale to other buyers-Demand of duty by invoking Rule 6(b)(ii) in absence of availability of comparable price-Finding by Revenue that assessee guilty of creating artificial buyers-No other manufacturer of similar goods available-Goods sold to other buyers were different from the goods sold to the buyer-Calculation of assessable value based on the profit of buyer and not the assessee-Tribunal held invoking of Rule 6(b)(ii) not
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