Supreme Court of India

Suchitra Components Ltd. v. Commissioner of Central Excise, Guntur

Neutral citation
Reported as [2007] 1 S.C.R. 1095
Bench Dr. Ar. Lakshmanan and V.S. Sirupurkar JJ.
Decided 17 January 2007

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: Excise duty -Date from which liable to be paid-Held, in view of the judgment in Mysore Electricals Industries case*, assessee is liable to pay the duty from the date of issue of the show cause notice and not from an earlier date as ordered by the Tribunal. Commissioner of Central Excise, Bangalore v. Mysore Electricals Industries Ltd., (2007) 204 ELT 517, relied on. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 3596 of2005. From the Final Order No. 204/05-NB- dated 14.1.2005 of the Customs, Excise & Service Tax Appellate Tribunal, West Block, New Delhi in Appeal c

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