Supreme Court of India
Commissioner of Central Excise, Nagpur v. M/s. Ballarpur Industries 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the Department was not entitled to invoke the extended period of limitation C vide the first show cause notice dated 21.5.
Judgment, page 14
Where later benches applied it
- 2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
- 2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A.
Of those, 1 relied on · 1 referred to
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