Commissioner of Central Excise, Mumbai III v. ISPL Industries Ltd.

The Commissioner of Income Tax vs. Sri M M Ananthamurthy

Bench: RAVI MALIMATH,N.KUMAR

…ed has any right to file any material or document at that stage and that right to file any material document to an accused is only at the stage of trial. The ratio of the said decision has been followed in the case of Hem Chand vs. State of Jharkhand, (2008) 5 SCC 113. 12. In S.M.S. Pharmaceuticals Ltd., Vs. Neeta Bhalla and Another, (2005) 8 SCC 89, which decision is by a 12 Larger Bench, the ratio of law laid down in the case of Deebendra Nath Padhi (supra), was reiterated by holding as follows: “7. As to what should be the averments in a complaint, assumes importance in view of the fact that, at the stage o…

The Agricultural Market Committee vs. The Commissioner of Income Tax

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…at accident which took place, even the same is also a criminal act, is covered under the motor vehicle act, in view of the judgment passed by the Apex Court in the case of Rita Devi (Smt) & Others vs. New India Assurance Co. Ltd. & Another, reported in (2000) 5 SCC 113, paras 10 & 14 of which may profitably be quoted hereunder:- -2- “10.The question, therefore, is can a murder be an accident in any given case ? There is no doubt that murder, as it is understood, in the common parlance is a felonious act where death is caused with intent and the perpetrators of that act normally have a motive against the victim…

Commnr. of Central Excise, Tamil Nadu vs. M/S. Southern Structurals Ltd

…suffice would it be to say that the point is concluded against the Revenue and C.A.No.180/03 .... (contd.) - 10 - in favour of the assessee by a judgment of this Court in the case of Commissioner of Central Excise, Mumbai III v. ISPL Industries Ltd. (2003) 5 SCC 113 in which it has been held as under : “It is clear that the mere fact of making an interest-free advance by a buyer to the manufacturer, by itself will not be a sufficient ground to reload the assessable value with notional interest. It would be necessary for the Revenue to show that such advance has influenced in the lowering of the price and th…