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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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Bombay High Court Dismisses Petition of Kerosene Dealers' Association Challenging Inclusion of VAT in Ceiling Price. State's Power to Fix Maximum Price Including Taxes Upheld Under Essential Commodities Act, 1955.

The petitioners, Mumbai Kerosene Dealers' Association and its members, who are wholesale kerosene dealers holding licences under the Maharashtra Keros...

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NCLAT Dismisses Appeal Against Rejection of Section 9 Application Due to Pre-existing Dispute and Limitation. Operational Creditor's claim for work done under contract held to be time-barred and disputed, warranting dismissal under Section 9 of Insolvency and Bankruptcy Code, 2016.

The appeal arises from the dismissal of a Section 9 application under the Insolvency and Bankruptcy Code, 2016 (IBC) by the National Company Law Tribu...

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Bombay High Court Dismisses Tenant's Petition Challenging Eviction Decree — Valid Service of Demand Notice and Application of Section 12(3)(a) of Bombay Rent Act Upheld. Tenant's refusal of notice and monthly tenancy established; Appellate Court's findings not perverse.

The petitioners, Gorakh Rambhau Chothve and Jalinder Rambhau Chothve, were defendants in a suit for eviction and arrears of rent filed by the responde...

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Bombay High Court Dismisses Petitions Challenging Air India Disinvestment and Transfer of Employees. Transfer of undertaking under Section 25FF of the Industrial Disputes Act, 1947 does not require consent of workmen and continuity of service is protected.

The petitioners, three trade unions representing employees of Air India and its subsidiaries, filed writ petitions challenging the disinvestment of Ai...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Sections 7 and 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appellant, Manohar Sahadev Parab, a Talathi, was convicted by the Special Judge, Ichalkaranji, under Sections 7 and 13(1)(d) read with 13(2) of th...

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High Court of Karnataka Allows Appeal in Central Excise Case Due to Abatement Under Section 35G of Central Excise Act, 1944 — Settlement Under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Renders Proceedings Infructuous and Extinguishes Liability.

The appellant, M/s Patanjali Foods Limited (formerly Ruchi Soya Industries Ltd), filed an appeal under Section 35G of the Central Excise Act, 1944, ch...

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Bombay High Court Dismisses Writ Petition Challenging SARFAESI Proceedings Against Legal Heirs of Borrower. Court Holds That Legal Heirs Are Bound by Mortgage and Cannot Challenge Section 13(2) Notice After Delay and Without Availing Alternative Remedy Under Section 17 of SARFAESI Act.

The petitioners, legal heirs of Smt. Sudha Avdhut Patil, filed a writ petition challenging the proceedings initiated by the Central Bank of India unde...

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High Court of Gujarat at Ahmedabad Examined Conviction Under Sections 498A, 306 IPC and Dowry Prohibition Act in Appeal. Dying Declaration Contradictions and Procedural Irregularities Raised as Grounds to Set Aside Trial Court’s Judgment.

The appeal challenged the conviction of the appellant-husband for offences under Sections 498A and 306 of the Indian Penal Code and Sections 3 and 7 o...

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Bombay High Court Admits Central Excise Appeal on Conditional Exemption and Cenvat Credit. The Appeal Raises Substantial Questions of Law Regarding Notification No.6/2006-C.E. and Credit on Aggregates Used in Export.

The Bombay High Court heard a central excise appeal filed by Mahindra & Mahindra Ltd. against the Commissioner of Central Excise, Mumbai-V. The appell...