Supreme Court of India
Commisssioner, Customs and Central Excise, Aurangabad v. M/s Roofit Industries 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.
From the headnote
Central Excise Act, 1944 - s. 11A(1), 11AB, 11AC - Central Excise Rules, 1994 - r. 9(1) - Sales of Goods Act, 1930 - s. 19 - Central Excise Duty - Evasion of - Non computation of assessable value offinished goods properly - Place of removal of finished goods different from the factory gate, however, deduction of the amount of freight, insurance and unloading charges from the price excisable goods - Demand of differential excise amount - Adjudicating Authority confirming the demand on account of under valuation - Said order set aside by the tribunal - On appeal, held: On the basis of the
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