Category - Latest Judgments

The respondent-assessee had imported components of Tractors from M/s. Same Duetz Farh, Italy and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the customs duty thereon. The Customs...

Labour Law — Reinstatement/Back wages — Employee, a chowkidar on daily-wage basis, for some reasons was discontinued in the year 1994 — Employee approached the competent authorities under the Industrial Disputes Act, 1947, after...

A. Criminal Law — Criminal Procedure Code, 1973 — S. 482 — Quashment of proceedings — When warranted — Economic Offences –– In economic offences Court must not only keep in view that money has been paid to the bank which has been...

Excise — Excise duty — Exemption from — Respondent, a small scale industry, fulfilled all the conditions to avail the benefit of SSI Exemption Noti. No. 1 of 1993 dt. 28-2-1993 — According to the Revenue, by virtue of para 4 of...

Excise — Central Excise Valuation Rules, 1975 — R. 6(b)(i) — Valuation — Applicability — Goods manufactured on job work basis — Raw material returned to supplier — Since, goods were used for captive consumption — Held, CESTAT...

Learned counsel appearing for the parties submitted that it is a fit case which could be settled through mediation.

Customs — Order levying the redemption fine, imposing the import duty as well as levying the penalty — Validity — Respondent had imported Crude Distillation Unit Column (CDU) as well as Vacuum Distillation Unit Column Vessels...

Customs — Custom duty — Respondents herein are the manufacturer of proximity sensors, float switches, digital input switches, etc. — Issue is as to whether these products are classifiable under Heading 85.36 or 90.31 of the...

Essential Commodities and Services — Sale of essential commodity at higher price — Offence of — Conviction — Appreciation of evidence — Allegation that rate and stock had not been exhibited on the board hanging in the shop, 77.89...

Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7, 13(1)(d) r/w 13(2) — Illegal gratification — Conviction — Appreciation of evidence — Appellants 1 and 2, working as Sub...