Supreme Court of India
M/s. Benara Valves Ltd. and Ors. v. Commissioner of Central Excise and Anr.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944-s.35- -Stay/Dispensation of pre deposit of duty and penalty-Demand of huge sum of duty and penalty Direction of Tribunal to pay 2 5% of duty demanded/penalty-Application for stay of pre-deposit of duty and penalty-Rejected-On appeal, Held: Assessee already deposited Rs.34 lacs-Considering the difficulties highlighted by assessee, appeal be heard without further deposit, however assessee directed to furnish security to safeguard the interest of revenue.
Where later benches applied it
- 2011 Ketan V. Parekh v. Special Director, Directorate of Enforcement and Another.
- 2022 Chandra Sekhar Jha v. Union of India & Anr.
Of those, 1 relied on · 1 referred to
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