Supreme Court of India
M/s. Maan Aluminium Ltd. v. Commissioner of Central Excise, Indore
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 - Schedule, Chapter 76 - Show-cause notice alleging the appel/ant-assessee for c clandestinely removing some of the quantities of the finished goods manufactured by it - Demand of differential duty by adjudicating authority- The order of the authority confirmed by the Tribunal and the High Court - On appeal, held: The order was passed by courts below on the basis of admissions of two employees of the assessee-company without adverting to the specific plea of the assessee explaining that there was no clandestine removal of the goods from the premises - The statements
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