Page:Eastern Book Company & Ors vs D.B. Modak & Anr.pdf/33

http://JUDIS.NIC.IN refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise before the Scope of Sections 11-B, 11D, 12-A, 12-B, 12-C and 12-D of The Central Excises and Salt Act, 1944

Sections 11-B and 11-D in Chapter II and Sections 12-A, 12-B, 12-C and 12-D in Chapter II-A are now to be considered:

“11B. Claim for refund of duty.-

(1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the


 * The changes have been underlined.

25. Indentation

For example

SCC style of presentation of quoted extracts in separate indented paragraphs applied to raw text.

Raw text obtained from Registry SCC Page

As Chinnappa Reddy, J. in Vasanth Kumar has rightly observed, “Always one hears the word ‘efficiency’ as if it is sacrosanct and the sanctorum has to be fiercely guarded. ‘Efficiency’ is not a mantra which is whispered by the Guru in the Sishya’s ear.”

57. As Chinnappa Reddy, J. in Vasanth Kumar has rightly observed: (SCC p.739, para 36)

“Always one hears the word ‘efficiency’ as if it is sacrosanct and the sanctorum has to be fiercely guarded. ‘Efficiency’ is not a mantra which is whispered