Supreme Court of India
Commissioner, Central Excise & Customs, Mumbai and Ors. v. M/s. I.T.C. Ltd. and Ors.
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- /Central Excise Rules; Rule 9( ): Valuation-Manufacture and packing of Cigarettes-Inclusion of cost of Corrugated Fibre Containers in the manufacturing cost for the purpose of levy of excise duty-Issuance of show-cause-Notices demanding differential amount of duty prior to completion of the assessment-Correctness of-Held: penal proceeding in terms of the provision of the Act could not be initiated without completing the assessment proceeding-Thus, liability of the assessee would arise only after completion of the assessment proceedings as contemplated
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