Supreme Court of India
Dmai
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 recovery of excise duty for yarn from the appellant for the period between 1.4.1981 and 5.12.1981 is barred by the period of limitation prescribed in section 11-A of the Act.
Judgment, page 8
From the headnote
JUDGMENT: J U M N T Thomas, J. This moot point in this appeal this: Whether the period of six months envisaged in Section 11A of the Central Excise Act, 1944 (for short the Act), for issuing show cause notice, stood extended by further period so as to enable the Revenue to scale over the hurdle of limitation? Respondent (Revenue) advanced two alternative premises in support of the plea that the said period of six months stood extended.…
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.