Category - Latest Judgments

Excise — Excise duty — Levy of — Assessable value — Determination of — Product in question is durable packing, namely, gunny bags — Appellant/assessee’s claim that that the value of gunny bags used for packing soda ash...

A. Criminal Law — Criminal Procedure Code, 1973 — S. 482 — Quashment application — Mode of disposal — Where civil proceedings are pending on the subject-matter of criminal litigation — Also, issue regarding ownership of the land...

Debt, Financial and Monetary Laws — Negotiable Instruments Act, 1881 — Ss. 138 and 141 — Dishonour of cheque — Offence by Company — Vicarious liability — If Director of Company can be fastened with liability only because his...

In view thereof, naturally, the respondent shall be entitled to the benefit of exemption of Notification No. 27/2002. The appeal is accordingly disposed of.

The dispute in the instant appeal relates to the classification of the goods viz. “Ghana teak rough square logs”.

Corporate Law — Appeal under S. 18 of SARFAESI Act — Delay in filing — Condonation of — Powers of Appellate Tribunal — Applicability of proviso to S. 20(3) of the RDB Act to the disposal of an appeal by the Appellate Tribunal...

A. Income Tax — Income Tax Act, 1961 — S. 260-A — Appeal — Provisions of S. 260-A of the 1961 Act — S. 260-A(7) does not purport in any manner to curtail or restrict the application of the provisions of the Code of Civil...

Excise — Best judgment assessment — Held, on facts of case, while agreeing with the CESTAT that none of the Central Excise (Valuation) Rules would be directly applicable — R. 11 which gives the authority the power to make a best...

Delay condoned.

Arbitration — Arbitration Act, 1940 — S. 30 — Non-speaking award — Challenged — Out of claim of Rs 97,54,143.78, Arbitrator only awarded a sum of Rs 19,55,368 with pendente lite interest by non-speaking award — Challenge to award...