Supreme Court of India
M/s. Nahar Industrial Enterprises Ltd. and Ors. v. Union of India and Ors.
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 Act, 1944-Section 3-Additional Duties of Excise (Textiles and Textile Articles) Act, 1978-Section 3-Cotton yarn manu factured by 100% Export Oriented Undertaking from indigenous raw materials-Additional Excise Duty (AED) in addition to Basic Excise Duty (BED)-Levy of-Notification 55191-CE granting exemption to 100% EOUs from AED-By Notification 8197-CE, 100% EOUs exempted from paying duty in excess of amount of BED paid by producer or manufacturer who is not 100% EDU-After amendment by Notification 1112000-CE, amount in excess of excise duty leviable under the Act 'or under…
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