Supreme Court of India
Commissioner of Central Excise, New Delhi v. M/s. Hero Honda Motors
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.
What the Court ordered
We hold that the tribunal has disposed of the appeal before it in a most perfunctory manner without going into any figures at all but by merely on the statement made by counsel and on the basis of F .material which appears to have been produced first time before the tribunal.
Judgment, page 3
From the headnote
Excise Law: Assessable value-Cost of production-Receipt of advance and income accruing thereon-Whether has gone towards depreciation of sale price Matter remitted back to Central Excise and Service Tax Appellate Tribunal to consider whether or not advances or any part thereof have been used in the working capital and whether or not the advances received by the assessee and/or the interest earned thereon have been used in the working capital and/ or whether it has the effect of reducing the price of the product. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1564of1999. From the Judgment and
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