Supreme Court of India
Union of India v. M/s. Rajasthan Spinning and Weaving Mills
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 - s.11AC - Penalty for short levy or non-levy of duty - Conditions and circumstances that would attract imposition of such penalty -Decision of Supreme Court in Dharamendra Textile case - Interpretation of - Held: Penalty under s.11AC is punishment for act of deliberate deception by assessee with intent to evade duty by adopting any of the means mentioned in the section - Though application of s. 11 AC would Jepend upon existence or otherwise of conditions expressly stated in the section, once the section is applicable in a case, the concerned authority would have no
Authorities it was built on
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.