Category - Latest Judgments

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 —...

A. Service Law — Pay — Pay scale — Higher qualification — If entitled for higher qualification — Employee having higher qualification than eligibility — Held, merely because a employee have higher qualifications would not mean...

Excise — Excise duty — Concessional rate of duty — Benefit of — Notifications providing benefit if the goods are produced or manufactured only from the raw material produced or manufactured in India — Respondent assessee was...

Excise — Excise duty — Exemption from — Respondent-assessee manufactures sugar syrup as an intermediate product which is used in the manufacture of aerated water — Revenue wanted to impose excise duty thereon on the ground that...

It is not in dispute that on the products manufactured by the appellants viz. footwear, which fall under Sub-Heading 6401.11 of the Central Excise Tariff Act, 1985, three prices as maximum retail price (MRP) were mentioned.

A. Service Law — Disciplinary proceeding — Punishment — Principle — Held, when the workman shatters the “institutional trust” and his act has the potentiality to corrode the faith and belief of the employer, then he does not...

A. Penal Code, 1860 — Ss. 302, 148, 323 r/w S. 149 — Murder — Conviction confirmed — Appreciation of evidence — Allegation that appellant and other accused armed with licensed guns and lathis and dandas attacked complainant party...

Excise — Assessment — MRP based on assessment — Question as to whether same applies to accessories — AKAI brand colour TVS were being sold with audio output viz. 300 PMPO woofer — The O.M. in respect of 25’ and 29’ colour TV...