Supreme Court of India

Commissioner of Central Excise v. M/s. Ratan Melting and Wire Industries, Calcutta

Neutral citation
Reported as [2005] 2 S.C.R. 329
Bench Ruma Pal, Arijit Pasayat and C.K. Thakker JJ.
Decided 23 February 2005

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

Excise Law: Central Board of Excise and Customs-Circulars issued by-Placing interpretation of a statutory provision different than the Supreme Court- Observation in Dhiren Chemical Industries' case-Clarification of-Matter referred to f1Ve Judge Bench-Constitution of India-Article 141. Collector of Central Excise, Vadodara v. Dhiren Chemical Industries, (2002) 2 SCC 127 and Kalyani Packaging Industry v. Union of India and Anr., [2004] 6 SCC 719, referred to. Collector of Central Excise, Patna v. Usha Martin Industries, [1997] 7 SCC 47, overruled in Dhiren Chemical Industries. CCE v. Maruti

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