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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...

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Supreme Court Dismisses Telecom Company's Claim for Refund of Entry Fee After 2G Licences Quashed Due to Illegal Government Policy. Restitution Under Section 65 of Indian Contract Act, 1872 Denied as Quashing Did Not Render Contracts Void, and Set-Off Policy Upheld Under Article 14 of Constitution.

The dispute involved a telecom company seeking a refund of an Entry Fee of Rs 1454.94 crores paid for 2G licences across twenty-one service areas, aft...

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Supreme Court Acquits Accused in Murder and Conspiracy Case Due to Inadequate Evidence While Upholding Convictions of Other Assailants. Electronic Evidence from CCTV Footage Admissible Under Section 65-B of Indian Evidence Act, 1872 as Certification Accompanied Exhibits and No Objection Raised.

The appeal arose from a criminal case involving a shootout at a hospital resulting in the death of Rakesh alias Kala. The appellant Taqdir, who had lo...

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Supreme Court Allows Appeals in Land Ownership Dispute, Quashing Bombay High Court PIL Judgment. Revenue Minister's Recall of Ex Parte Order Upheld as Violative of Natural Justice Under Section 258 Maharashtra Land Revenue Code, 1966, and Appellants' Title Established Based on 1894 Deed.

The appeals arose from a Bombay High Court judgment in a Public Interest Litigation concerning ownership of land admeasuring 5 acres and 20 gunthas in...

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Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...