Category - Latest Judgments

Excise — Excise duty — Interest — Levy of — Propriety — Adjudicating authority held that “in terms of S. 11-AB of the Act, interest is liable to be paid by the person who has paid the duty under S. 11-A (2-B) — — Issue of show...

Pursuant to our directions contained in our Judgment dated July 01, 2015, the convict Ghulam Nabi Guide was taken into custody and has been produced before the Court today for the hearing on sentence. The convict Ghulam Nabi...

Stamp Acts and Rules — Indian Stamp Act, 1899 — Ss. 49 and 50 — Claim for return of amount of stamp duty — Applicants claim is rejected on the ground of limitation — Actus curiae neminem gravabit — Contract Act, 1872 — S. 65 —...

A. Criminal Law — Criminal Trial — FIR — Delay — When fatal — Where deceased was assaulted around 4.00 p.m. but the FIR was registered at 11.40 p.m. — Since, distance between the place of occurrence and the first hospital where...

A. Excise — Central Excise Act, 1944 — S. 4 — Valuation — Invoice price — Relevance — Where assessees have issued invoices for supply of the goods and they have not received any further consideration in monetary terms over and...

Excise — Excise duty — Question whether product produced by the assessee is the “primary gold” which is exempted from payment of excise duty — Show-cause notices issued demanding duty in respect of gold manufactured and cleared...

Excise — Classification of goods — Assessee is manufacturing three wheeled tractor which are known as “Auto Track and semi — trailer” — They claimed classification of the product as a ‘Tractor’ falling under Tariff Item 34 (II)...

It is not in dispute that the respondent-assessee has been clearing the product “Liquified Petroleum Gas” (LPG) declaring the classification under Entry 27111900. This had been happening for number of years. Only when the rate of...

Customs — Custom duty — Valuation of goods — Respondents who are merchant exporters, purchased CD-ROMs containing software from one manufacturer — Purchase price was Rs 640 per piece — Respondents had entered into a contract with...

Though initially dispute arose about classification of the goods in question, viz., equipments pertaining to setting up of VSAT terminals used in television broadcasting, that was decided and on that basis, the respondent herein...