Category - Latest Judgments

The dispute in the instant appeal relates to the classification of the goods viz. “Ghana teak rough square logs”.

Excise — Excise duty — Show-cause notice — Limitation — Normal period of limitation was six months — Period covered in present judgment for which show-cause notice was issued, is 1993-1994 to 27-9-1997 — Show- cause notice was...

Excise — Excise duty dues — Belated deposit of — Demand of interest — Cenvat Credit — Credit under the Modvat scheme — If to be regarded “as good as tax paid” — Under sub-para (b) of R. 173G of the Rules, duty has been cast on...

A. Customs — Custom duty — Exemption from — Respondents who import various systems having not merely the feature of A scan, but the feature of B scan and M scan as well — Question whether the exemption is available for Ultrasonic...

Income Tax — Shortfall of advance tax — Levy of interest — Levy of such interest is automatic when the conditions of S. 234-B are met — Assessment order passed by the Assistant Commissioner of the Income Tax does not contain any...

Corporate Law — Appeal under S. 18 of SARFAESI Act — Delay in filing — Condonation of — Powers of Appellate Tribunal — Applicability of proviso to S. 20(3) of the RDB Act to the disposal of an appeal by the Appellate Tribunal...

A. Income Tax — Income Tax Act, 1961 — S. 260-A — Appeal — Provisions of S. 260-A of the 1961 Act — S. 260-A(7) does not purport in any manner to curtail or restrict the application of the provisions of the Code of Civil...

Excise — Best judgment assessment — Held, on facts of case, while agreeing with the CESTAT that none of the Central Excise (Valuation) Rules would be directly applicable — R. 11 which gives the authority the power to make a best...

Delay condoned.

Arbitration — Arbitration Act, 1940 — S. 30 — Non-speaking award — Challenged — Out of claim of Rs 97,54,143.78, Arbitrator only awarded a sum of Rs 19,55,368 with pendente lite interest by non-speaking award — Challenge to award...