Supreme Court of India
Commissioner of Central Excise, New Delhi v. M/s. Hari Chand Shri Gopal Etc.
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 are of the view that the matter requires B consideration by a larger bench.
Judgment, page 19
From the headnote
Central Excise Rules, 1944-Chapter X-Jnput relief-Provided under Exemption Notification on condition of compliance of procedure under Chapter X-Entitlement of relief even on non-compliance of Chapter X-Different views of Tribunal on the point-Held: Matter needs reconsideration-Hence referred to larger Bench. The question for consideration before this Court was whether an assessee was entitled to benefit of input relief under exemption Notification in which compliance of Chapter X procedure under Central Excise Rules, 1944 was incorporated as a condition for obtaining exemption. In Thermax
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.