Category - Latest Judgments

Cess, Tolls and Miscellaneous Taxes — The Building and Other Construction Workers’ Welfare Cess Act, 1996 — S. 3 — Challenge against the demand of cess — Argument centred on the plea that Madhya Pradesh Building and Other...

Delay condoned.

A. Labour Law — Reinstatement/Back Wages — Back wages, when permissible — Where respondent was appointed without following any procedure of law — Held, respondent not entitled to payment of back wages — Therefore, 50% back wages...

A. Service Law — Promotion — Punjab Home Guards Department — Punjab State Government Instructions issued on 6-9-2001 — Whether retrospective — Instructions provides that for promotion merit is to be determined on the basis of...

A. Excise — Central Excise Tariff Act, 1985 — Classification — Metal backed advertisement material/posters (Danglers) — Revenue classified these products under Ch. 83.10 (Miscellaneous Articles of base metal) — Plea of assess...

Criminal Law — Criminal Procedure Code, 1861 — Ss. 167(2), 173(8) & 309(2) — Whether remand in Police Custody can be given to the investigating agency in respect of the absconding accused who is arrested only after filing of...

A. Criminal Law — Penal Code, 1860 — S. 364-A — Constitutionality — Object for enactment — Need for such a provision arose initially because of the increasing incidence of kidnapping and abduction for ransom in view of...

Excise — Central Excise Act, 1944 — S. 4 r/w R. 6 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 — Transaction value — Additional consideration — When added — Assessee is a seller of polyester...

A. Constitution of India — Arts. 32 & 226 — Judicial review of policy decisions — Where the import price of crude palm oil has been much less than the price of coconut oil affecting livelihood of coconut growers in the State...

A. Excise — CBEC Notifications/Circular — Exemption Notification No. 67/1995 — When applicable — If input specified in column (1) of the notification is manufactured in assessee’s factory and at the same time captively used in or...