Category - Latest Judgments

Heard the learned senior counsel appearing on behalf of the appellants.

Service Law — Reserved post — Caste claim — Verification — Appellant secured employment with Zilla Parishad, Beed, on the post reserved for Scheduled Tribe category — Tribe certificate issued in his favour was referred to the...

Excise — Excise duty — Central Excise Act, 1944 — S. 2(f) — The contention of the revenue that Appellant 1-assessee is liable to pay duty on the aluminium ash and dross as well is accepted by the tribunal — Legality and...

Criminal Trial — Teenager rape victim/survivor — Termination of the pregnancy or abortion after 20 weeks — Permission for — Immediate necessity to save her life — Direction issued that victim shall be examined by three senior...

A. Central Excise Tariff Act, 1985 — Classification — 1 MW Generating system — If to be treated as power generation project — Appellant filed an application for registration of ‘Contract Registration’ under Heading 98.01 —...

A. Criminal Law — Penal Code, 1860 — S. 304-B — Standard of Proof — Use of word ‘shown’ and ‘deemed’ — Interpretation — Use of word ‘shown’ only cast onus on the prosecution to prove the case only to the extent of a mere...

Excise — Central Excise Tariff Act, 1985 — Classification — Reliance on HSN Notes, i.e. Harmonized Commodity Description and Coding System, if permissible — Assessee introduced a new product known as ‘Close-Up Whitening’ —...

Practice and Procedure — Supreme Court Rules, 2013 — Or. 48 — Curative Petition — Procedure not followed, relevance — Judgment of the TADA Court confirmed by Supreme Court of which the Review Petition had been dismissed — Order...

A. Excise — Central Excise Tariff Act, 1985 — Classification — Business satellite receivers — Revenue classified these products under Chapter 8528.10 (Reception apparatus for television) — Plea of assessee that product is covered...

Excise — Central Excise Act, 1944 — S. 11-A — Extended period of limitation — When available — Where the facts which were supposedly suppressed by the assessee were already known to the Revenue — Revenue in an earlier case dealt...