Supreme Court of India
The Commissioner of Central Excise, Visakhapatnam v. M/s. Mehta & Co.
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.
What the Court ordered
Accordingly, we allow this appeal and set aside the order passed by the Tribunal and restore the order passed by the Commissioner.
Judgment, page 14
From the headnote
Central Excise Act, 1944 - s. 11 , proviso - Assessee engaged in business of interior decoration and providing composite services including woodwork, furniture items etc. at the premises of customer - Show cause notice issued alleging that the assessee manufactured articles of wood, furniture, etc. in the premises of a hotel and removed the same without payment of excise duty - Demand by Commissioner - Whether the demand for payment of duty was barred by limitation and whether the items like chairs, beds, tables, desks, etc., affixed to the ground could be said to be immoveable assets and not
Where later benches applied it
Of those, 1 referred to
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