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Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Reinstates Conviction Under Section 138. Partial Recovery Before Cheque Issuance Does Not Rebut Presumption Under Section 139 N.I. Act When Cheque Covers Balance Due.

The appeal arises from a judgment of the Sessions Court, Amravati, which set aside the conviction of the accused under Section 138 of the Negotiable I...

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High Court Allows Appeal in Central Excise Refund Case — Assessee Passed on Duty Incidence to Customers, Refund Claim Rejected. Section 12B of Central Excise Act, 1944 bars refund if duty burden shifted to others.

The appellant, M/s. Toyota Kirloskar Motor Ltd., is engaged in manufacturing passenger utility vehicles and parts thereof, which are excisable under C...