Supreme Court of India
Commissioner of Central Excise, Haldia v. M/s. Krishna Wax (p) Ltd.
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 – ss.3, 4, 6, 11A and 35L – Searc h conducted at the registered office and the factory premises of the Respondent by the officers of the Central Excise Com missionerate on the basis that the Respondent manufactured Foots Oi l, Pressed Wax etc. without observing the mandatory procedure and c learing excise duty – Writ petition filed by the Respondent inter alia objecting that the department had no authority to proceed in t he matter as no manufacturing activity was undertaken – Directio n to decide the preliminary objection first – Show Cause Notice issued by the
Authorities it was built 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
An email address, no password.