Supreme Court of India
Union of India and Ors. v. M/s. Upper Ganges Sugar and Industries 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.
What the Court ordered
For the above reasons, the impugned Judgment cannot be sustained.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944: Interest-Sugar-Rebate on excess of excess production-Granted partly by Assistant Collector-Tribunal allowing the balance claim but not granting prayer of assessee for interest thereon-Later, assessee filing application claiming interest on the balance amount of rebate-Held, as the Tribunal had not granted assessee 's prayer for interest, assessee could not be allowed interest by claiming it again at a later date. Practice and Procedure: Government litigation-Lacking in proper pleadings and prose.::ution--SLP filed by Revenue before Supreme Court Relevant
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