Category - Latest Judgments

A. Practice and Procedure — New plea — Whether can be taken before Supreme Court — Settled legal proposition that a new plea cannot be taken in respect of any factual controversy — However, a new ground raising a pure legal issue...

Appellant is a manufacturer of goods falling under Chapter 24 of the Schedule of Central Excise Tariff Act. Appellant recovered some amount as Dharmada (Charity) in the invoices from the customers while selling them goods, which...

A. Practice and Procedure — Supreme Court Rules, 2013 — R. 2(1)(k) r/w Or. 48 — Curative Petition — “Judgment complained of” — Whether includes order in review petition — Held, “Judgment complained of” is actually the principal...

Criminal Trial — Teenager rape victim/survivor — Termination of the pregnancy or abortion after 20 weeks — Permission for — Immediate necessity to save her life — Direction issued that victim shall be examined by three senior...

A. Central Excise Tariff Act, 1985 — Classification — 1 MW Generating system — If to be treated as power generation project — Appellant filed an application for registration of ‘Contract Registration’ under Heading 98.01 —...

A. Criminal Law — Penal Code, 1860 — S. 304-B — Standard of Proof — Use of word ‘shown’ and ‘deemed’ — Interpretation — Use of word ‘shown’ only cast onus on the prosecution to prove the case only to the extent of a mere...

Excise — Central Excise Tariff Act, 1985 — Classification — Reliance on HSN Notes, i.e. Harmonized Commodity Description and Coding System, if permissible — Assessee introduced a new product known as ‘Close-Up Whitening’ —...

Practice and Procedure — Supreme Court Rules, 2013 — Or. 48 — Curative Petition — Procedure not followed, relevance — Judgment of the TADA Court confirmed by Supreme Court of which the Review Petition had been dismissed — Order...

A. Excise — Central Excise Tariff Act, 1985 — Classification — Business satellite receivers — Revenue classified these products under Chapter 8528.10 (Reception apparatus for television) — Plea of assessee that product is covered...

Excise — Central Excise Act, 1944 — S. 11-A — Extended period of limitation — When available — Where the facts which were supposedly suppressed by the assessee were already known to the Revenue — Revenue in an earlier case dealt...