Supreme Court of India
Nirlon Ltd. v. Commissioner of Central Excise, Mumbai
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 - Valuation of goods - Assessee selling products manufactured by it - Dispute as regards valuation of the product which are removed for captive consumption and to be used at the factory - Price declaration by assessee showing same price for the goods - Report by cost accountant that the two goods are different from each other - Issuance of two show cause notices to assessee demanding differential duty ulr. 6(b)(ii) - Demand upheld and imposition of penalty - Dismissal of appeal thereagainst - On appeal, held: Findings of facts by the authorities below that the two
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