92; CCE v. Dunlop India Ltd., (1985) 1 SCC 260; Ramendra Kishore Biswas v. State of Tripura

Commissioner of Customs vs. M/S Canon India Private Limited

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…3 SCC 189 : 1971 SCC (Cri) 279 : (1971) 3 SCR 748, 750] . The Court may also reopen its judgment if a manifest wrong has been done and it is necessary to pass an order to do full and effective justice: O.N. Mohindroo v. Distt. Judge, Delhi [(1971) 3 SCC 5 : (1971) 2 SCR 11, 27]. …. [Emphasis supplied] 65. This Court in Yashwant Sinha v. CBI reported in (2020) 2 SCC 338, has observed that if a relevant law has been ignored while arriving at a decision, it would make the decision amenable to review. The relevant observations read as follows: “78. The view of this Court, in Girdhari Lal Gupta [Gi…

M/s Durga Granites vs. The Assistant Commissioner of Income Tax, Circle - 1

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…ered in the case of Mandsaur Transport Association vs. State of M.P. and Others reported in (2001) 9 SCC 328. 15. It is further submitted that the Hon’ble Supreme Court in the case of State of Uttar Pradesh & Ors. Vs. Devi Dayal Singh reported in (2000) 3 SCC 5 has held that levy of toll is compensatory in nature which must bear a reasonable relationship of providing benefit and cannot otherwise be used for augmenting the State's revenue. 16. It is also submitted that the ratio laid down in the case of Devi Dayal Singh (Supra.) has subsequently been followed in the case of MSK Projects India (JV) Lim…

Sri. Bheemappa Gurappa Hebballi vs. The State of Karnataka

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…visions of the enactment.”” (See: G. Veerappa Pillai v. Raman & Raman Ltd., AIR 1952 SC 192; CCE v. Dunlop India Ltd., (1985) 1 SCC 260; Ramendra Kishore Biswas v. State of Tripura, (1999) 1 SCC 472; Shivgonda Anna Patil v. State of Maharashtra, (1999) 3 SCC 5; C.A. Abraham v. ITO, (1961) 2 SCR 765; Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433; H.B. Gandhi v. Gopi Nath and Sons, 1992 Supp (2) SCC 312; Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (1998) 8 SCC 272; Sheela Devi v. Jaspal Singh, (1999) 1 SCC 209 and Pun…

Commissioner of Income Tax vs. Chhabil Dass Agarwal

…provisions of the enactment.”” (See: G. Veerappa Pillai v. Raman & Raman Ltd., AIR 1952 SC 192; CCE v. Dunlop India Ltd., (1985) 1 SCC 260; Ramendra Kishore Biswas v. State of Tripura, (1999) 1 SCC 472; Shivgonda Anna Patil v. State of Maharashtra, (1999) 3 SCC 5; C.A. Abraham v. ITO, (1961) 2 SCR 765; Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433; H.B. Gandhi v. Gopi Nath and Sons, 1992 Supp (2) SCC 312; Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (1998) 8 SCC 272; Sheela Devi v. Jaspal Singh, (1999) 1 SCC…