Supreme Court of India
M/s. Mathania Fabrics v. Commnr. of Central Excise, Jaipur
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/Central Excises and Salt Act, 1944 - ss. - 11 - Excise duty - Exemption from - By c Notifications - To cotton fabrics processed without the aid of power - Two assesses admittedly using power for mixing of chemicals, lifting of water and pouring in the bleaching tanks and kiers - Exemption denied and duty levied invoking extended period of limitation - Tribunal upholding the case of Revenue - In case of one assessee Tribunal reduced the penalty amount - Held: Exemption rightly denied - Power was used by the assesses for the process undertaken by them - Invocation of
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.