Supreme Court of India
Commnr. of Central Excise, Allahabad v. M/s. Somaiya Organics (india) 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.
From the headnote
t "" Central Excise Act, 1944-s. 4 (1) (b)-EthylAlcohol Denatured (SDS)-Used for manufacture of specified products by the other c manufacturing unit of the assessee-Excise duty on-Payment of on costing basis in terms of r. 6 (b)(i) of Valuation Rules, by the assessee- Revenue demanding on the basis of 6 (b)(i) at the highest price at which SDS was sold by other manufacturers on a particular date- CEGAT_setting aside the levy holding that adoption of highest price not correct-On appeal, held: CEGATwas required to determine the appropriate price-Since it was not determined, matter remitted for
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