Supreme Court of India
M/s. Duncans Industries Ltd., Calcutt v. Commissioner of Central Excise, New Delhi
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 opinion that in order to attract sub-rule F (2), the goods should have been removed clandestinely and without assessment.
Judgment, page 11
From the headnote
Central Excise Act, 1944-Sections 35£(2) and I I- -Deletion of demand of duty short paid and levy of penalty-Show cause notices alleging contravention of duty, one by Assistant Collector and other by Commissioner-Final adjudication of two notices by Assistant Collector, assessable value determined and demand raised-Thereafter, adjudication of second show cause by Commissioner, demand of duty short paid and penalty levied-Tribunal set aside duty liability as already been adjudicated in the earlier proceedings however, penalty levied upheld-On appeal held: Department could invoke right of
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