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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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High Court of Karnataka Allows Writ Petition in Excise License Transfer Dispute — Partnership Dispute Requires Civil Court Adjudication. Karnataka Appellate Tribunal's Order Quashed as Excise Authorities Cannot Summarily Reject Transfer Application Without Adjudicating Partnership Dispute.

The petitioner and respondent were partners in the firm M/s. Marthanda Enterprises, constituted under a Partnership Deed dated 15.12.2010. The firm ru...

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High Court of Karnataka Acquits Accused in Murder Case Due to Inconsistent Circumstantial Evidence. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Motive and Last Seen Theory.

The case involves two criminal revision petitions filed by Nagaraju and Devaraju, who were accused Nos.1 and 2 respectively, challenging their convict...

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High Court of Karnataka Acquits Accused in Excise Act Case Due to Procedural Lapses and Lack of Independent Witnesses. Conviction under Sections 32 and 34 of Karnataka Excise Act, 1965 set aside as prosecution failed to prove conscious possession of illicit liquor.

The case involves a criminal revision petition filed by four accused persons challenging their conviction under Sections 32 and 34 of the Karnataka Ex...

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Supreme Court Upholds Conviction Under NDPS Act for Illegal Transport of Poppy Straw Despite Licence. Breach of Licence Conditions Attracts Section 15(c) for Commercial Quantity, Not Section 26.

The appellant, Gangaram, was the driver of a truck carrying 10 bags of poppy straw weighing 415 kg. He was intercepted by Head Constable Shivshankar o...

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Bombay High Court Dismisses Petition Challenging Excise Duty on Medicinal Preparation Containing Dextropropoxyphene. Product 'Lobain' Held Taxable Under M&TP Act Regardless of Dosage.

The petitioner, DWD Pharmaceuticals Ltd., challenged an order by Respondent No.5 which upheld earlier orders by Respondent No.4 and Respondent No.3, h...