Supreme Court of India
Paper Products Ltd. v. Commnr. of Central Excise, Mumbai
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-Adjudication proceedings-Remand-Held: On facts, remand was not an open one-Terms of the remand were limited and specific. Appellant-assessee is engaged in the manufacture of printed flexible c packaging laminates and pouches. The printing of these goods is done by means of printing cylinders manufactured by a division of Appellant Appellant did not include the charges for making printing cylinders in the assessable value of the laminates and pouches. The Department accordingly demanded duty which was alleged to have been short levied and also imposed penalty. Tribunal remanded
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