Category - Latest Judgments

Excise — Excise duty — Valuation of goods, sold by the assessee, for the purposes of charging excise duty — Requirement of “mutuality of interest” — It is a pre-requisite under S. 4(4)(c) of the Act — If gets satisfied — Order of...

A. Excise — Central Excise Act, 1944 — S. 11-B(2) — Refund under — Entitlement of — Assessee held, not entitled as it will result in unjust...

Finance Act, 1998 — Ch. IV Ss. 95 (ii)(b) and (c) — Kar Vivad Samadhan Scheme — On the import of the old vessel, the appellants had filed Bill of Entry under S. 46 of the Customs Act — Appellants claimed exemption from payment of...

In our judgment dated 23.07.2015 passed in Civil Appeal Nos. 5820-5821 of 2005 we had accepted one of the contentions of the review petitioner/assessee herein in the following words:

These contempt petitions have been filed by the petitioners inter-alia seeking the initiation of contempt proceedings against the respondent-contemnors for the alleged willful and deliberate disobedience of the orders of this...

Motor Vehicles — Motor Vehicles Act, 1939 — Ss. 57(1) to (5), (7) and (8) — Application for variation — Treatment of — As an application for the grant of a new permit — Mandatory requirements therein — Adherence — Held, an...

A. Constitution of India — Art. 226 — Interference with appointment of Associate Professor in a research institute — When warranted — Where short-listing of the candidates was done by the director in consultation with the...

Insofar as Accused Nos. 5 to 8 are concerned, they were acquitted by the trial court. State had challenged their acquittal by filing appeals before the High Court. By common impugned judgment, the High Court has upheld the...

Criminal Law — Sentence — Considerations — Uphaar cinema fire case — A-1 and A-2 sentenced to rigorous imprisonment for two years while A-15 sentenced to rigorous imprisonment for one year — However, having regard to advanced...

Constitution of India — Art. 136 — Special leave to appeal — Nature and scope — Petition filed to implement recommendations of Bihar Legal Support Society, (1986) 4 SCC 767 : 1986 SCC (Cri) 537, wherein setting up of a National...