Supreme Court of India
Collector of Central Excise, Calcutta v. Berger Paints India 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.
What the Court ordered
We are of the opinion that the tribunal was in error in dismissing the appeal on the ground that it did.
Judgment, page 4
From the headnote
Customs, Excise and Gold (Control) Appellate Tribunal (Proce dure) Rules, 1982: Rule 9(2)-Custom" Excise and Gold (Control) Appellate Tribunal-Appeal-Documents to accompany Memoran dum of Appeal-Appeal filed pursuant to general authority given by Collector and order passed by Collector (in office note-sheet) without referring to any specific officer-Whether appeal filed in compliance with Rules-Purpose of the Rule explained.…
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