Supreme Court of India
M/s Motor Industries Co. Ltd. v. Commissioner of Central Excise, Aurangabad
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, we set aside the impugned judgment of the A tribunal dated 20.4.2000 and remit the matter to the Adjudicating Authority for de nova adjudication of the show-cause notices.
Judgment, page 5
From the headnote
Central Excise Tariff Act, I 985-Chapter 84-Nozzles and nozzle holders used in coupling of injectors-Exemption-Entitlement of-Failure of tribunal and authorities to decide about construction and components of injector- c Failure of department to adduce evidence that nozzles and nozzle holders were intermediate, products which on coupling became injector, and were marketable-Assessee also failed to prove their entitlement to exemption- Thus, matter remitted to Adjudicating Authority to decide afresh. -~ Appellant-assessee is engaged in the manufacture of nozzles, nozzles ' holder and
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.