Supreme Court of India
Commissioner of Central Excise, New Delhi v. India Thermit Corporation Ltd. & Ors.
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, appeals filed by the revenue are dismissed leaving the parties to bear their own costs.
Judgment, page 8
From the headnote
Central Excise Act, 1944 - s.11A - Demand - Suppression of facts - Extended period of limitation - c Invocation of - Orders-in-original passed between 22. 1. 1996 and 31.1.1997 in respect of SCNs issued between 27.11.1995 to 3.6.1996 - In all these orders, there was common issue of valuation of goods - These orders were not challenged by department and hence became final - SCN dated 18. 1. 1999 0 issued more than 3 years after the first SCN dated 27. 11. 1995 was issued covering the same issues - Challenge to - Held: Since earlier adjudications were accepted on the same issue for part of the
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