Supreme Court of India
Commissioner of Central Excise, Ghaziabad v. M/s. Apex Traders, Sahibabad
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 Rules, 1944: r.173- -Assessable value-Deduction claimed on account of equalized freight and Rent on Containers (ROC)-Claim regarding. quantum of deduction-Duty of assessee to produce relevant records-Held, when it comes to the question of quantum, the duty is on the assessee claiming deduction to provide requisite data to justify the quantum of deduction Since the assessee has not produced the requisite material, the case is remitted to Assistant Commissioner to decide quantum of deduction from sale price in whole sale trade on ac__count of freight and ROC-Central Excise
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.