Supreme Court of India
M/s Hans Steel Rolling Mill. v. Commnr. of Central Excise, Chandigarh
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
In view of the above, we find no merit in these appeals which are dismissed herewith but without costs.
Judgment, page 8
From the headnote
HOT RE-ROLLING STEEL MILLS ANNUAL CAPACITY DETERMINATION RULES, 1997: Rule 96ZP read with s. 3A of Central Excise Act Compound Levy Scheme-Applicability of s.11- -Held: c Compound levy scheme for collection of duty based on annual capacity production uls 3 and Capacity Determination 0 Rules is a separate scheme from the normal scheme for collection of central excise duty -It is a comprehensive scheme in itself and general provisions in the Act and Rules are excluded - The time limit prescribed for one scheme would be completely unwarranted for another scheme and the time limit prescribed uls
Authorities it was built on
Where later benches applied it
Of those, 1 relied 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.