Category - Latest Judgments

The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court. The submission of the respondent herein was that in any case, the said notification would apply prospectively. It is...

Issue notice in the application for condonation of delay as well as on special leave petitions.

Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7 and 13(2) — Illegal gratification — Conviction — Sentence — Quantum of — Incident is of the year 1992 — Appellant accused...

The issue is as to whether the value of condenser imported by the respondent is $4 per pipe as declared by the respondent-assessee or it is to be taken at $45.6 per piece which was declared by the Revenue. The Tribunal has...

The respondent-assessee had imported components of Tractors from M/s. Same Duetz Farh, Italy and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the customs duty thereon. The Customs...

Labour Law — Reinstatement/Back wages — Employee, a chowkidar on daily-wage basis, for some reasons was discontinued in the year 1994 — Employee approached the competent authorities under the Industrial Disputes Act, 1947, after...

A. Criminal Law — Criminal Procedure Code, 1973 — S. 482 — Quashment of proceedings — When warranted — Economic Offences –– In economic offences Court must not only keep in view that money has been paid to the bank which has been...

Excise — Excise duty — Exemption from — Respondent, a small scale industry, fulfilled all the conditions to avail the benefit of SSI Exemption Noti. No. 1 of 1993 dt. 28-2-1993 — According to the Revenue, by virtue of para 4 of...

Excise — Central Excise Valuation Rules, 1975 — R. 6(b)(i) — Valuation — Applicability — Goods manufactured on job work basis — Raw material returned to supplier — Since, goods were used for captive consumption — Held, CESTAT...

Learned counsel appearing for the parties submitted that it is a fit case which could be settled through mediation.