Category - Latest Judgments

Excise — Central Excise Act, 1944 — S. 11A proviso — Show-cause notice — Limitation — Extended period of — Dispute pertained to the classification of the product of the appellant/assessee — Period in question is February, 1990 to...

A. Service Law — Appointment — “Merit-cum-seniority” and “seniority-cum-merit” — Difference — In “merit-cum-seniority”, the merit shall have to be given preference over the seniority — Seniority is to be given weight only when...

Constitution of India — Art. 132 — Appeal — Matter related to enlisting of the property left behind by deceased and sealing of the office premises — Prayer for — Grant of — Besides, the Court had granted Prayer II in the...

Practice and Procedure — Relief, if warranted — Dispute regarding appointment by way of promotion — Since, 16 vacancies available against the promotion quota and the appellants come within eight in the seniority list — Appellants...

Criminal Law — Narcotics, intoxicants and liquor — Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985 — S. 42(2) — Registering of FIR and sending to superior Officer — If fulfils requirement under S. 42(2) — In the...

A. Contract and Specific Relief — Specific Reliefs Act, 1963 — S. 20 — Nature and scope — Held, in a suit for specific performance of a contract, S. 20 provides judicial discretion to grant decree for specific performance —...

Constitution of India — Art. 132 — Appeal — Amendment of pleadings — High Court constrained one of the parties to amend the plaint, which it ought not to have done — Impugned order therefore, set aside — Direction issued that...

Excise — Excise duty — Differential duty — Demand for — Value at which excise duty payable in sale transaction — If influenced by mutuality of interest between parties — Assessee-respondent had been doing the job work on behalf...

Excise — Central Excise Act, 1944 — S. 4 — Valuation — Opportunity to cross-examine the witnesses by the adjudicating authority — If mandatory — Order of the commissioner was based upon the statements given by two witnesses —...

To state in brief, certain goods were imported by respondent (hereinafter referred to as the “assessee”), namely, Tyre Scanner K2 type separation and Tread Porosity System and Software for Scanner K2. The dispute of...