Excise — Assessment — MRP based on assessment — Question as to whether same applies to accessories — AKAI brand colour TVS were being sold with audio output viz. 300 PMPO woofer — The O.M. in respect of 25’ and 29’ colour TV...
LATEST JUDGEMENTS
M.C. Mehta v. Union of India & Ors.
A. Local Government — Agra — Compensatory afforestation — In lieu of felling of trees in connection with several developmental projects — Status — Earlier direction was given to associate governmental and non-governmental...
Pukhrem Sharatchandra Singh v. Mairembam Prithviraj @ Prithibiraj Singh
Representation of the People Act, 1951 — S. 86(7) — Election petition — Expeditious trial — What is — In the present case, appellant challenged the election — Respondent filed the written statement after two years to the main...
Ram Kumar & Ors. v. Abhinandan Kumar Tadaiya (D) Th. Lrs. & Ors.
Courts, Tribunals and Judiciary — High Courts — Exercise of power — Non-consideration of material on record — When fatal — Where claim for eviction holding the appellants to be defaulters was affirmed by the High Court — High...
State through Intelligence Officer Narcotics Control Bureau v. Mushtaq Ahmad Etc.
A. Criminal Trial — Sentence — Minimum punishment prescribed in statute — If lesser punishment can be awarded — In the present case, trial Judge had treated the seized contraband article falling within the definition of...
Commissioner of Central Excise, Bombay v. M/s. Reliance Industries Ltd.
A. Excise — Central Excise Rules, 1944 — Rr. 173F and 173Q(1) r/w R. 9(1) — Mode of disposal — Relevance — Plea that waste which was not marketable as yarn and therefore, it did not attract any excise duty — Since, there had...
C.C.E. Delhi-III v. M/s. Hitkari Fibres Ltd.
Excise — Central Excise Act, 1944 — S. 11A [after amendment] — Excise duty — Liability to pay — Duty is payable at the place, price and time of clearance of goods — Respondent-assessee is engaged in the manufacture of non-woven...
Commissioner of Customs (Imports), Mumbai v. M/s. Bayer Corp Science Ltd. & Ors.
Customs — Import Duty — Liability to pay — related person — Who is — Mere sole distributorship — If can be the conclusive consideration — Revenue took the view that the assessee had mis-declared the price by showing it at US $2...
Commissioner of Central Excise, Mumbai v. Gurera Synthtics Pvt. Ltd.
Excise — Excise duty — Liability to pay — Assessee, if can be absolved — Valuation of product by assessee — Show cause notice issued to assessee on ground that less value of the fabric was quoted, for the Grey fabric used by the...
Commissioner of Central Excise, Bangalore v. M/s. Himalaya Drug Company
Excise — Excise duty — Transaction value of product — Determination — MRP mentioned is to be the sole consideration — Tariff classification — Valuation of products — Dispute as to — Respondent-assessee is in the business of...







