Category - Latest Judgments

Union of India, vide Memorandum dated December 24, 1997, unveiled a new industrial policy for the North-Eastern region. In the said policy, in order to give stimulation to the development of industrial infrastructure in the North...

Excise — Central excise Tariff Act, 1985 — S. 32-E — Central Excise Rules, 1944 — R. 57-A — Excise duty — Modvat credit — Issue as to — Adjudication of — Jurisdiction of High Court — Respondent, engaged in the manufacture of...

Excise — Central Excise Act, 1944 — Ch. Heading 11.01 & Ch. Heading 1301.10 — Excise duty — Assessee/respondent, engaged in the manufacture of Guar Dal Powder, claimed that it is a product of milling industry and therefore...

Criminal Procedure Code, 1973 — S. 482 — Quashing of complaint — Admittedly, the complainant stood convicted in a cross case — At least for ten years after commencement of the trial, the complainant did not even bother to seek...

Customs — Customs Tariff Act, 1975 — Ch. 84 Sub-heading 8472.90 & Sub-heading 8443.50 — Custom duty — Question whether “Risograph” is an “office machine” having duplicating function and thus to be classified under sub-heading...

We have heard learned counsel for the parties.

A. Excise — CBEC Notifications — Noti. No. 21/2002 — When applicable — At the relevant time notification required that the unit be modernised to avail benefits — However, assessee only undertaken “capacity expansion” — Held...

Leave granted.

A. Land Acquisition and Requisition — Acquisition of land — Compensation — Restriction on amount of — Amendment bringing into effect cap on minimum — Applicability B. Land Acquisition Act, 1894 — S. 23 — Acquired land — Market...

Taxes simpliciter are not within the contemplation of Part XIII of the Constitution of India. The word ‘Free’ used in Article 301 does not mean “free from taxation”.