Category - Latest Judgments

A. Debt, Financial and Monetary Laws — Negotiable Instruments Act, 1881 — Ss. 138 and 141 — Notice under S. 138 — Issuance of individual notices upon directors of the company — Held, not necessary — S. 138 does not suggest...

Criminal Law — Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7 and 13(1)(d)(ii) r/w S. 13(2) — Conviction under set aside — Benefit of doubt given to accused — Contention...

A. Criminal Law — Penal Code, 1860 — S. 396 — Offence of Dacoity — Identification of dacoits therein — Held, becomes susceptible to errors and miscarriage of...

Criminal Law — Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7, 11, 13 and 20 — Tainted amount — Recovery of — Held, is not a sine qua non for holding a person guilty —...

Excise — Central Excise — Appeal to Supreme Court — Two different Benches of Tribunals have given contradictory decisions on the classification of same goods — The matter has referred to the larger Bench which has settled the...

Excise — Central Excise Tariff Act, 1985 — S. 2 — General Rules for the Interpretation of the First Schedule — Import Tariff — R. 3(c) — Excise duty — Appellant, who was engaged in the manufacture of electricity meters, imported...

Excise — Excise Duty — Exemption from — Benefit of Noti. No. 8/96 dt. 23-7-1996 and Noti. No. 4/97 dt. 1-3-1997, claimed by appellant — Appellant who was engaged in the manufacture of excisable goods falling under Ch. 85 and 90...

Land Acquisition and Requisition — Acquisition of land — Proceedings for — Lapse of — Right conferred to the land holders/owners of the acquired land under S. 24(2) of the Act is the statutory right — In the event that there is...

Excise — Central Excise Act, 1944 — S. 11B — Whether the period prescribed for limitation is retrospective and the extended period of one year is available to the assessee — Central Excise Rules, 1944 — Rr. 12 and 13 — Held, a...

There are three products involved in the present appeal and the question is as to whether the process undertaken by the respondent assessee in these products amounted to manufacture or not.