Supreme Court of India
M/s. Escorts Ltd. v. Commnr. of Central Excise, Faridabad
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Central Excise and Salt Act, 1944 - ss. 3 and 11- - Whether excise duty payable on 'Transmission Assembly', an inte_rmediate product which comes into existence during manufacture of tractors - Held: Transmission Assemblies being a distinct commercially known product, is liable to o excise duty- The fact that such product has not been sold is irrelevant- However, in view of the facts of the cases showing that there was no suppression or intent to evade the duty, extended period of limitation is not available to Revenue - Constitution of India, 1950 - Art. 366( 12) - Entry 84, List I, VII
Authorities it was built on
- 1989 Padmini Products v. Collector of Central Excise, Bangalore
- 1989 Collector of Central Excise, Hyderabad. v. Chemphar Drugs & Liniments, Hyderabad.
- 1995 M/s Moti Laminates Pvt. Ltd. Etc. v. Collector of Central Excise, Ahmedabad
- 1994 A.P. State Electricity Board v. Collector of Central Excise, Hyderabad
- 1989 Collector of Central Excise, Baroda v. Ambalal Sarabhai Enterprises
- 1986 Union Carbide India Limited v. Union of India and Ors.
- 1989 Bhor Inudstries Ltd., Bombay v. Collector of Central Excise, Bombay
- 2007 M/s Continental Foundation Joint Venture Sholding Bathpa Himachal Pradesh v. Commnr. of Central Excise, Chandigarh-i
- 1994 M/s. the Indian Cable Co., Ltd. Calcutta v. Collector of Central Excise, Calcutta and Ors..
Where later benches applied it
- 2022 C.C., C.E. & S.T. – Bangalore (adjudication) Etc. v. M/s Northern Operating Systems Pvt Ltd.
- 2017 Commissioner of Central Excise & Service Tax, Bangalore v. Mis Karnataka Soaps & Detergents Ltd.
- 2016 Hindustan Lever Ltd. v. State of Karnataka
Of those, 3 referred to
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.