Supreme Court of India
M/s. the Bombay Dyeing and Mfg. Co. Ltdner of Central Excise v. The Commissioner of Central Excise
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.
What the Court ordered
We are of the considered opinion that the appellant cannot be allowed to approbate and reprobate - for inviting the High Court of Delhi to pass interim order stipulating that the appellant would execute bonds in Form B-13 referable to Rule 9B of the Rules and continue to file monthly RT-12 returns from time to time, on which endorsements have been made indicating that it is a case of provisional assessment.
Judgment, page 32
From the headnote
Central Excise Act, 1944 – s.11A – If applicable to cases of provisional assessment – Appellant, engaged in manufacture of cotton and man-made fabrics, filed writ petitions inter alia seeking direction that excise duty is not payable in respect of yarn processed further in it’s composite mills in the manufacture of fabrics – Also sought interim reliefs – Granted by High Court – Appellant executed bonds in Form -13 referable to r.9B, 1944 Rules and also furnished Bank guarantee (BG) for equivalent amount of the differential duty in respect of the fabric in question – Interim relief modified on…
Authorities it was built on
- 2010 Kalabharati Advertising v. Hemant Vimalnath Narichania and Ors.
- 2013 Dr. Jagmittar Sain Bhagat v. Dir. Health Services, Haryana & Ors.
- 2005 Commissioner of Central Excise, Calcutta v. M/s. Hindustan National Glass and Industries Ltd.
- 1998 J.K. Cotton Sppinning and Weaving Mills Co. Ltd. v. Collector of Central Excise
- 1987 Cotton Spinning and Weaving Mills Ltd. & Anr. v. Union of India & Ors.
- 2011 Rbf Rig Corporation, Mumbai v. The Commissioner of Customs (import), Mumbai
- 1960 Bhopal Sugar Industries Ltd. v. The Income-tax Officer, Bhopal
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