Supreme Court of India
Collector of Central Excise, Pune v. M/s. Bajaj Tempo Ltd.
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-Section I IA (/)-Reimbursement of advertisement expenses initially incurred by manufacturer from dealers- Whether includible in the assessable value under extended period of limitation Collector holding it to be includible-Tribunal applying certain decisions and without discussing evidence, setting aside the order-On appeal, held: Decisions applied by the Tribunal does not pertain to the mailer in issue and as such Tribunal wrongly applied the decisions-Hence, order of Tribunal and that of adjudicating authority set aside-Matter remitted back to Adjudicating
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