Category - Latest Judgments

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.

Constitution of India — Art. 32 — Writ seeking stay of further proceedings in criminal Complaints — Counter affidavit by the respondent and the rejoinder affidavit by the petitioner, if any, directed to be filed within fixed...

Criminal Law — Criminal Procedure Code, 1973 — S. 482 — Inherent powers of High Court — Quashment of proceedings — Appeal against the judgment and order of the high court declining to interfere with the trial of the case — It is...

Income Tax — Appeal against the judgment and order of the High Court — Appeal to Supreme Court — Not raised any legal and valid ground for interference and special leave petition is dismissed

Excise — Central Excise Act, 1944 — Ch. Heading 11.01 & Ch. Heading 1301.10 — Excise duty — Assessee/respondent, engaged in the manufacture of Guar Dal Powder, claimed that it is a product of milling industry and therefore...

Criminal Law — S. 482 — Inherent powers of High Court — Quashment of proceedings — Interference with investigation — Appeal against the judgment and order of High Court dismissed the writ petition challenging the FIR — Penal...