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Supreme Court Dismisses Assessee's Appeal in Excise Duty Refund Case Under Central Excise Act, 1944. Refund Denied as Value of Returned Goods Determined as Scrap Was Less Than Duty Paid Under Section 173L(v), with No Error Found in Valuation or Procedural Fairness.

The dispute arose from a claim for refund of excise duty by an assessee manufacturer of plastic moulded furniture, who had issued credit notes for rej...

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Supreme Court Allows Bail in GST Offences Case with Conditions on Deposit and Liberty. Appeal against High Court's dismissal of bail under Section 439 CrPC granted, directing continuation of ad-interim bail conditions including Rs.4 Crore deposit and surety, with warning against misuse of liberty.

The appeal arose from an order dated 24.03.2021 passed by the High Court of Punjab and Haryana at Chandigarh in CRM-M No.8190 of 2021, dismissing the ...

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Supreme Court Quashes Division Bench Order in Trade Mark Infringement Suit Due to Non-maintainable Intra-court Appeal. The Single Judge's Order Granting Time to File Affidavit-in-Opposition Was Not a 'Judgment' Under Clause 15 of Letters Patent, Making the Appeal Inadmissible.

The dispute arose from a civil suit filed by the respondent-plaintiff against the appellant-defendants for infringement of the registered trade mark '...

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Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...