Supreme Court of India
M/s Channy Enterprises v. Commissioner of Central Excise, Chandigarh
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
Excise: Central Excise Act, 1944-Section 3A-lnduction Furnace Annual Capacity Determination Rules, 1997-Rules 3 and 4-Circular dated 26-2- 1998-Central Excise Rules, 1944-Rule 96(ZP)-Hot rolled steel products Levy of duty on the basis of Annual Capacity of Production(ACP)-Assessee having two rolling mills, each mill with a separate heating furnace Commissioner relying upon the 1998 Circular determining the ACP by clubbing the capacity of both the mills-Correctness of-Held: Correct-The 1998 Circular clearly says that the capacity of the higher of the two mills would be taken for assessing
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