Supreme Court of India

Nirlon Ltd. v. Commissioner of Central Excise, Mumbai

Neutral citation
Bench A.K. Sikri and R. F. Nariman JJ.
Decided 23 April 2015

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 - Valuation of goods - Assessee selling products manufactured by it - Dispute as regards valuation of the product which are removed for captive consumption and to be used at the factory - Price declaration by assessee showing same price for the goods - Report by cost accountant that the two goods are different from each other - Issuance of two show cause notices to assessee demanding differential duty ulr.…

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