Supreme Court of India
M/s Kushal Fertilisers (p) Ltd. v. The Commissioner of Customs and Central Excise, Meerut
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 Excise Rules, 1944: Section 11 /Rules 17 4, 209A - Company manufacturing conduit pipes, was directed by the Central Excise Authorities to file declaration under Rule 17 4 for the purpose of claiming exemption from licensing control - However, show cause notice also issued demanding Central Excise Duty and as to why penalty shall not be levied in terms of Rule 209A stating that the Company was not entitled to exemption as gate passes described the product as 'bars' and thus the company intentionally suppressed the fact - Commissioner holding that the company
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