Supreme Court of India
Lal Woolen and Silk Mills (p) Ltd. Amritsar v. The Collector of Central Excise, Chandigarh
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 Excise Rules, 1944 : Rules 56- (2), 56A-(2B). Excise-Entitlement for set off-Year 1976-77-Notification Nos. 235/ 76 and 236176-Assessee-Payment of excise duty on dyed worsted woollen yarn after having paid the duty on worsted woollen grey yarn-Asseesee has not followed the procedure as contemplated under sub-section (2) by making an application for proforma credit-Rule 56- (2) was amended on 21st February, 1981 by introducing sub-rule 2 , under which power was entrusted to the Collector both, to condone the defect of any procedure of sub-rule (2) and to confer benefit to such…
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