Supreme Court of India
Commissioner of Central Excise, Delhi v. M/s. Pearl Drinks Ltd.
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 Excises Act, 1944 - s. 4 - Levy of excise duty - Claim of deductions under eight heads - Disallowed under two heads and allowed under the remaining six heads - Appeal by assessee - Order disallowing deductions under two heads upheld by tribunal and Supreme Court - Appeal by Revenue challenging deductions under the six heads - Tribunal holding that order under challenge had merged in the earlier order passed by tribunal in company's appeal whereby disallowance of two of the eight deductions had been upheld - Sustainability of - Held: Not sustainable - Doctrine of merger not applicable
Where later benches applied it
Of those, 1 referred to
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