Category - Latest Judgments

A. Tenancy and Land Laws — Ceiling on land — Himachal Pradesh Ceiling on Land Holdings Act, 1972 — S. 4 — Family — Entitlement — Though landowner may be a family, capable of holding property, consisting of husband, wife and three...

A. Debt, Financial and Monetary Laws — Negotiable Instruments Act, 1881 — Negotiable Instruments (Amendment) Ordinance, 2015 — Ss. 138, 142(2) and 142-A — Territorial jurisdiction — In the present case, cheque was drawn...

Excise — Central Excise Act, 1944 — S. 11-A(1) — Show cause notice issued under R. 9(2) of Central Excise Rules, 1944 — Held, beyond the period of limitation and extended period of limitation as per the proviso to S. 11-A(1)...

The issue involved in these appeals is as to whether the chemical processing of Platinum, Palladium, Rhodium, Gold and Silver is intermediary product which is exigible to excise duty?

A. Excise — Central Excise Rules, 1994 — Rr. 96ZO, 96ZP and 96ZQ (since omitted)* — Validity — Interest and penalty on delayed payment — Absence of enabling provision in parent statute — Held, Rules by themselves cannot...

Excise — Excise duty — Assessable value — Exemption notification — Respondent is a 100% EOU engaged in the manufacture of instant tea — Matter concerns with clearances of their product to two sister units on payment of duty in...

A. Taxation — Rajasthan Sales Tax Act, 1994 — S. 4 r/w S. 8(3), Rajasthan Value Added Tax Act, 2003 — Exempted goods and exempted transactions — Distinction — There is difference between exempted goods, i.e., goods on which no...

Customs — Customs Duty — Classification — Respondent/assessee imported “beef leather cut pieces set TFC 235 Set” and mentioned the same at Serial Nos. 1 and 9 of the Bill of Entry dt. 5-9-2005, which was filed by the assessee on...

Leave granted.

A. #Criminal Law – #Criminal Procedure Code, 1973 – #S. 294 – Admitted documents – Formal proof dispensed with – Compact Disc (CD) as document – Purpose of S. 294, held, is to save time and to conduct trial expeditiously where a...