Supreme Court of India
Bajaj Auto Limited v. Union of India & Ors.
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 are of the opinion that it is more rational to accept the aforesaid position as clarified by the Ministry of Finance in the aforesaid circulars.
Judgment, page 9
From the headnote
Central Excise Act, 1944 – Central Excise T ariff Act, 1985 – National Calamity Contingent Duty (NCCD), Education Cess and the Secondary & Higher Education Cess – Liability of – Appellant- limited company was exempted fr om, inter alia, Central Excise Duty (CENVAT) under the second schedule of the Act, 1985 – Appellant was not paying National Calamity Contingent Duty , Education Cess and Secondary & Higher Education Cess – Dispute ar ose pertaining to the liability of the appellant to pay thr ee cesses r eferred – An audit objection r eport was pr epared on account of the failur e of 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.