Supreme Court of India
Commissioner of Central Excise, Jaipur v. Dugar Tetenal India Limited
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.
What the Court ordered
For the reasons stated above, we do not find any merit in either of the appeals and accordingly dismiss the same leaving the parties to bear their own costs.
Judgment, page 11
From the headnote
Central Excise Act, 1944: s.11A(1) - Notification No. 175186-CE dated 1.3.1986 - Exemption under- Entitlement for, when brand name of foreign c collaborator used by assessee on its product - Held: Not entitled. ss.11A(1) and 4(4)(d)(ii) - Demand - Limitation - Suppression and mis-statement of facts - Brand name of foreign collaborator used by assessee on its product for availing benefit of exemption under Notification No. 175186- CE -Assessing Officer imposed duty and penalty- Challenge to -Assessee's plea that selling price of goods was cum-duty price and they were entitled to deduct duty
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