Supreme Court of India
Commissioner of Central Excise,chandigarh v. M/s. Pepsi Foods 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
Central Excises Act, 1944 -s. I I- -Dispute as to assessee 's claim for sales tax exemption pending before High Court-Assessee re-assessed the clearance by including sales tax element originally excluded from price and c paid differential duty of Rs. 67 lakhs-lssuance of show cause notice after four years on allegation that assessee evaded duty of Rs. 95 /akhs in regard to Rs. 2 Crores collected towards sales tax-Extended period of limitation- Invocation of-Held: Invocable as no information was given regarding deposit and about the claim of exemption and calculation. Respondent-assessee
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