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Interpretation of case citation

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23 May 2014 Hello sir, while studying excise, I've came across a case law "UOI v/s DELHI CLOTH MILLS(SC)". I want to know that what does this UOI stands for?? I know its "UNION OF INIDIA". But is it any revenue authority??
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CA John Abraham Austin ACA

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CA John Abraham Austin ACA (Expert)
23 May 2014 Yes Darshan. UOI is for Union of India.(Means Revenue)

In each and every case, the first party refers to the Appellant (aggriebed party) and other refers to the defendant.
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