Supreme Court of India
Collector of Central Excise, Jaipur v. Alcobex Metals
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 S. 11 (J), Proviso-Show cause notice-Authority competent to issue c Show cause notice issued by Deputy Collector Central Excise invoking proviso to s. 11- (J) for extended period-Assessee challenging the notice as invalid- Held, Proviso to s. 11- (J) postulates satisfaction of the Collector on the question of fi'aud, collusion, or wilful mis-statement or .suppression of fact or contravention of the Act and the Rules made thereunde; for invoking a larger period of jive years-During the relevant period such a notice could have been issued only by the…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.