Supreme Court of India
Commissioner of Central Excise, Bangalore v. M/s. Brinda Van Beverages (p) 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 Excises Act, 1944: Show cause notice-Allegations in, not specific-Moreover, noticee not given proper opportunity to meet a/legations indicated in the notice Hence cannot be proceeded against. Central Excise Department initiated proceedings against respondent assessee relating to availability of exemption under Notification No.175/86 and 1/93. Commissioner dropped the proceedings holding that respondents were entitled to the benefits under the said exemption notifications. CEGA T upheld the order of Commissioner. Hence these appeals. Appellant contended that assessee availed the
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