Supreme Court of India
Commissioner of Central Excise, Pune v. Hindustan National Glass and Industries Limited
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.
What the Court ordered
We hold that the tribunal has disposed of the appeal before it in a most perfunctory manner without going into any figures at all but by merely on the statement made by counsel and on the basis of material which appears to have been produced first time before the tribunal.
Judgment, page 5
From the headnote
Central Excise Act, 1944 - Under Valuation - Short payment of duty - Manufacturers-assessee received advance from purchasers for the goods and was giving discount to the said companies - Non-addition of additional consideration received from customers in form of advance, thus, notional interest accrued thereon is to be added to sale price - Non-addition resulting in depression of assessable value of the goods - Demand raised by Adjudicating Authority being duty payable on the said additional consideration as also imposition of penalty - Appeal before tribunal - Tribunal held that the revenue
Authorities it was built on
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