Supreme Court of India

Union of India and Ors. v. Barmalt (india) Ltd., Gurgaon

Neutral citation
Bench B.P. Jeevan Reddy J.
Decided 18 February 1997

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Excise-Central Excises and Salt Act 1944---Exemption Notification No. 55 of 1975 dated !st March 1975-Malt and malt products-Finding of High Court to the effect that benefit of exemption available to the assessee, as Malt and Malt Products fall within the expression 'Food Products'. Excise-Unjust Enrichment-Refund of Excess duty paid-Respondent, one of the producers of malt and malt extracts-Respondent seeking certain specific directions instead of disposal in tem1s of Ma[ atlal Industries cas~ Suggestions put forth by Respondent, held not f easible--On peculiar facts of the case, Respondent…

Where later benches applied it

Of those, 1 mentioned

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