Supreme Court of India
Commissioner of Central Excise v. M/s. Internationalauto 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Act, 1944: ss. 11- ,(28), Explanation(2) and 11AB- Differential duty c - Interest on - HELD: From the Scheme of ss.11A(28) and 11 AB, it becomes clear that interest is levied for loss of revenue on any count - Differential price signifies that value, which is the function of the price, on the date of removal/ clearance of the goods was not correct - That it was understated - Therefore, the price indicated by the supplementary invoice is directly relatab/e to the value of the goods on the date of clearance and, therefore, enhanced duty is payable - This enhanced duty is on the
Where later benches applied it
Of those, 1 referred to
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