Central Excise Act, 1944 – Section 4(1)(a) – Value of excisable goods – Principles applicable in common (both pre and post amendment) – Adjudicating Authority may treat any amount received either in cash or otherwise, over and above the invoice value, as the value of excisable goods even in cases falling under Section 4(1)(a) (after the amendment), as the definition of “transaction value” under Section 4(3)(d) means the price actually paid or payable.
SUPREME COURT OF INDIA FULL BENCH THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT — Appellant Vs. M/S. CERA BOARDS AND DOORS, KANNUR KERALA ETC. ETC. —…
HELD “Mere production of photocopy of an OPD card and statement of mother on affidavit have little, if any, evidentiary value. In order to successfully claim defence of mental unsoundness under Section 84 of IPC . Further, it must be established that the accused was afflicted by such disability particularly at the time of the crime and that but for such impairment, the crime would not have been committed
“Belated claims not only prevent proper production and appreciation of evidence, but they also undermine the genuineness of the defence’s case.” “Pleas of unsoundness of mind under Section 84…
REHA CHAKRABORTY – CBI – HELD Appropriate to invoke the powers conferred by Article 142 of the Constitution. As a Court exercising lawful jurisdiction for the assigned roster, no impediment is seen for exercise of plenary power in the present matter. Therefore while according approval for the ongoing CBI investigation, if any other case is registered on the death of the actor Sushant Singh Rajput and the surrounding circumstances of his unnatural death, the CBI is directed to investigate the new case as well.
HELD Appropriate to invoke the powers conferred by Article 142 of the Constitution. As a Court exercising lawful jurisdiction for the assigned roster, no impediment is seen for exercise of…
IN RE: REGISTRATION OF BS IV VEHICLES HELD we allow registration of vehicles only, not registered during lockdown in March, 2020 and for no other reason” “in the Delhi & NCR, NO registration of the vehicles of BS-IV is to be made after 31.03.2020. This is for the rest of the country and only due to lockdown, not to be used for any other purpose/reason and for registration of other vehicles of which registration was not done for any other reason.
IN RE: REGISTRATION OF BS IV VEHICLES HELD we allow registration of vehicles only, not registered during lockdown in March, 2020 and for no other reason” “in the Delhi &…
Transfer of PM CARES Fund to NDRF – Funds collected in the PM CARES Fund are entirely different funds, which are of a public charitable trust and there is no occasion for issuing any direction to transfer the funds to the NDRF – Petition dismissed.
SUPREME COURT OF INDIA FULL BENCH CENTRE FOR PUBLIC INTEREST LITIGATION — Appellant Vs. UNION OF INDIA — Respondent ( Before : Ashok Bhushan, R. Subhash Reddy and M.R.…
Transfer of Property Act, 1882 – Section 53A – Defence under Section 53A of the Transfer of Property Act, 1882 is available to a person who has agreement of lease in his favour though no lease has been executed and registered.
SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. M/S. K.C. SHARMA AND CO. AND OTHERS — Respondent ( Before : Ashok Bhushan, R.…
AGR Case] ‘Why Shouldn’t Jio Pay Dues Of Reliance Communications For Using Its Spectrum?’ SCOI Asks Reliance Jio HELD directed them (telcos) to place on record the information relating to Agreement entered into with respect to using of spectrum by the respective parties.
AGR Case] ‘Why Shouldn’t Jio Pay Dues Of Reliance Communications For Using Its Spectrum?’ SC Asks Reliance Jio Justice Mishra: Jio is using since 2016(spectrum). Why should we not ask Jio…
HELD general guidelines issued by the High Court cannot override the direction(s) given by this Court on the judicial side in the given case, which the concerned Court(s) and all concerned are expected to comply with without any demur in its letter and spirit, unless relaxed by this Court.
HELD general guidelines issued by the High Court cannot override the direction(s) given by this Court on the judicial side in the given case, which the concerned Court(s) and all…
(IPC) – Ss 304B, 498A and 406 – Dowry Prohibition Act, 1961 – Ss 3 and 4 – Wife commits suicide due to dowry harassment, cruelty & torture by husband – H C granted bail to husband – Appeal by father of victim. Impugned order set aside husband directed to surrender – Bail bonds cancelled.
SUPREME COURT OF INDIA DIVISION BENCH PREET PAL SINGH — Appellant Vs. THE STATE OF UTTAR PRADESH AND ANOTHER — Respondent ( Before : Arun Mishra and Indira Banerjee, JJ.…
Appellants pleaded fraud on part of Gaon Sabha in support of appeal and sought reversal of High Court judgement in RSA. HELD It is fairly well settled that fraud has to be pleaded and proved. More so, when a judgment and decree passed earlier by the competent court is questioned, it is necessary to plead alleged fraud by necessary particulars and same has to be proved by cogent evidence. Appeal dismissed
Appellants pleaded fraud on part of Gaon Sabha in support of appeal and sought reversal oh High Court judgement in RSA. HELD It is fairly well settled that fraud has to…