Supreme Court of India

Hindustan Coca Cola Beyerage (p) Ltd. v. Union of India and Ors.

Neutral citation
Reported as [2014] 7 S.C.R. 632
Bench Dipak Misra and Abhay Manohar Sapre JJ.
Decided 4 September 2014

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.

From the headnote

Central Excise Act, 1944: s.35 - Demand - Stay of- Held: If an order of recovery is made by. Excise department then it is not appropriate to allow assessee to enjoy the benefit of stay of recovery on the basis of a bank guarantee. Constitution of India, 1950: Article 226 - Writ jurisdiction - Scope of - Held: The factual aspects cannot be adjudged or adjudicated by High Court u!Article 226 of the Constitution. Pursuant to certain Notifications, few benefits were availed of by the assessee. The Finance Act, 2003 was brought into force and by virtue of Section 153 of the Act, certain

Authorities it was built 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
Sign in to read - for free

An email address, no password.