Supreme Court of India
Assistant Collector of Central Excise v. Ramakrishnan Kulwant Rai
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 Excises and Salt Act, 1944/Central Excise and Salt Rules, ' 1944-Section 3/Rules JO and JOA-Rules whether ultra vires rule making power-Whether applicable to cases where there has been no -. prior levy of Excise duty in respect of article manufactured. c Respondent firm owned a Steel Rolling Mill situate at Madras. ~ The said mill was leased out to a partnership firm viz., M/s. Steel Industries and after the expiry of the lease period, the Respondent took • hack the possession of the Mill on 1.8.1962 and informed the Central Excise Authorities, who advised the Respondent to take out a…
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