Supreme Court of India

Mis. Mangalam Organics Ltd. v. Union of India

Neutral citation
Reported as [2017] 5 S.C.R. 406
Bench A.K. Sikri J.
Decided 24 April 2017

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

We are of the view that there is no clinching evidence to suggest the existence of a general practice not to levy excise duty.

Judgment, page 19

From the headnote

Central Excise Act, 1944: s.11 - Central Government empowered to issue notification to the effect that in view of a prevalent practice duty payable by asses.see shall not be paid - Non-issuance of such notification - Can a direction be given by Court- Permissibility of- Held: Issuance of a notification uls.11 is in the nature of subordinate legislation - Directing the Government to issue such a notification would amount to taking a policy decision in a particular manner, which is impermissible - When 'power' is given to Central Government u/ s.11 to issue a notification to the effect not to

Where later benches applied it

Of those, 1 relied on

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
Sign in to read - for free

An email address, no password.