Supreme Court of India

Commissioner of Central Excise, New Delhi v. M/s Hari Chand Shri Gopal & Other

Neutral citation

Reported as [2010] 13 S.C.R. 820

Decided 18 November 2010

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.

10 Supreme Court benches have cited this judgment.

From the headnote

Central Excise Rules, 1944: Chapter X - rr. 192, 174 - Assessee captively consuming specified intermediate goods (Kimam) for manufacture of final products (chewing tobacco) - Exemption from remission of excise duty on specified intermediate goods (Kimam) as per Notification No. 121194-CE dated 11.8.1994 - Claimed on the ground of 'intended use' and 'substantial compliance' of the procedure set out in Chapter X on basis of the records at the recipient end - Held: At the supplier end, no registration ulr. 17 4 obtained nor records were kept - Failure on the part of applicants, at the recipient

Authorities it was built on

1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors. cited by 20
2005 Commissioner of Customs (imports), Mumbai v. M/s. Tullow India Operations Ltd. cited by 7

Where later benches applied it

2025 State of Kerala & Ors. v. Moushmi Ann Jacob relied on
2015 Oil & Natural Gas Corporation Limited v. Commissioner of Income Tax &anr. relied on
2023 The State of Gujarat & Ors. v. Multiplex Assn. of Gujarat through its President followed
2020 M/s. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise followed
2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors. followed
2022 M/s. R.S. Infra-transmission Ltd. v. Saurinindubhai Patel and Ors. referred to
2015 Aidek Tourism Services Pvt. Ltd. v. Commissioner of Customs, New Delhi referred to
2012 State of Rajasthan v. Vinod Kumar referred to
2012 M/s Indian Oil Corporation Ltd. v. Commissioner of Central Excise, Vadodara referred to
2020 Laxmibai v. The Collector, Nanded & Ors. not applicable

Of those, 2 relied on · 3 followed · 4 referred to · 1 not applicable

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