Supreme Court of India
Dinesh Textiles v. Commissioner of Central Excise, Customs and Service Tax, Calicut
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 Rules, 2002: r. 12B – Liability of dealer/trader of textiles and textile articles – To pay duty for the goods manufactured through job workers – Appellants-traders supplied raw material to more than 70 job workers and cleared cotton fabrics and cotton made-ups to the tune of more than Rs. 1.45 crores without paying any duty – Show cause notices demanding duty from the appellants – Stand of appellants that job workers were the manufacturers and hence there was no liability on the traders – Adjudicating authority held that appellants were not liable – However, in appeal…
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