Supreme Court of India
M/s Elgi Equipments Ltd. v. Commissioner of Central Excise, Coimbatore
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: -( ""t- c s. 4(/)(a)(as it stood before 2000)-Valuation of excisable goods- Trade discount-Claim with regard to-Assessee-manufacturer of service- station equipments-Claiming trade discount as a part of its sales pattern- . Assessee allowing 20% discount to distributors on list price on 90% sales I effected at factory gate-To sub-dealers discount given at 8% and balance 12% given to distributors as commission-Show cause notice issued to assessee demanding differential amount of duty and penalty without furnishing details-Held: Revenue should have given detailed
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