Category - Latest Judgments

Excise — Excise duty — Assessable value — Exemption notification — Respondent is a 100% EOU engaged in the manufacture of instant tea — Matter concerns with clearances of their product to two sister units on payment of duty in...

Customs — Notifications — Noti. No. 36/96-CUS dt. 23-7-1996 and Noti. No. 11/97-CUS dt. 1-3-1997 — Bridges/Aerobridges — Benefit — If permissible — Assessee imported aerobridges and claimed classification under Ch. Heading 8428...

Arbitration — Reference to arbitrator — Question whether in terms of Cl. 13 of the Work Order, the dispute raised by the appellant should be referred to the Arbitration — Cl. 13 of the Work Order provides reference of dispute to...

A. Constitution of India — Art. 226 — Writ — Maintainability — Alternate remedy — Where Revenue issued show-cause notice dt. 16-1-1992 classifying the goods under Tariff Heading 4009.92 — Assessee filed writ petition instead...

In pursuance of the orders dated 1st September, 2014 and 13th October, 2014, a counter affidavit has been filed by the Union of India.

Sales Tax — Kerala General Sales Tax Act — Ss. 40, 45-A & 37 — Non-maintenance of complete and true accounts — Levy of penalty on dealer — Respondent, in the business of purchase and sale of Hyundai cars at Chennai, allegedly...

A. Criminal Procedure Code, 1973 — Ss. 321, 24 and 25 — Withdrawal from prosecution — Role of Public Prosecutor — Application seeking withdrawal of application for withdrawal from the prosecution — If Assistant Public Prosecutor...

Heard the learned counsel appearing for the parties.

Excise — Appeal to Tribunal — Scope — Held that the show cause notice is the foundation in the matter of levy and recovery of duty, penalty and...

Leave granted.