Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

DR Sharma Versus Gautam Cable Industries & Ors.

Offences punishable under Sections 9 and 9AA of Central Excise Act - an application under Section 311 Cr.P.C was filed by the petitioner seeking recalling of the witnesses. The same was dismissed - Though the complainant/petitioner pressed an application for withdrawal of show cause notice to Joint Commissioner, Excise but did not bother to examine the witnesses. The petitioner was more concerned about the waiver of the cost imposed and exemption of the Joint Commissioner from personal appearanc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

it commits no illegality. - During the course of arguments this Court raised a query to the learned counsel for the petitioner as to whether he was in a position to produce all its witnesses expeditiously on one or two dates, when the learned counsel for petitioner was clueless as it was not even known as to how many witnesses are now available for examination. Considering the conduct of the complainant during trial, I find no infirmity in the impugned order dismissing the application of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

311 Cr.P.C. 2. The matter was listed for final hearing before the learned Trial Court on 3rd November, 2010 however after the present petition was filed, the proceedings before the learned Trial Court could not take place as this Court was pleased to summon the trial Court record vide order dated 4th October, 2012. 3. A perusal of the order sheets of learned Trial Court would reveal that summons were issued on the complaint on 9th June, 2000 for offences punishable under S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4th June, 2003 one witness D.K. Sharma was present however learned Spl.P.P stated that the said witness had been wrongly summoned as his evidence was already recorded, thus the witness was discharged. After partly recording statement of PW-2 on 30th October, 2003, no witness was present on 9th March, 2004. On 10th August, 2004 and 27th January, 2005 PW-3 was examined. On 27th July, 2005 PW-2 was present however the original documents were not produced by the department. On 10th January, 2006 th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t appeared. Thus, show cause notice was issued to the Joint Commissioner, Excise with direction to appear and to show cause why the witnesses were not being examined and why there was no appearance on behalf of the Spl.P.P. On 15th February, 2008, two witnesses were present and partly examined however their examination-in-chief was required to be deferred as original documents were not placed on record. 4. Since the petitioner challenged the order dated 23rd November, 2007 passed by l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, there was no appearance on behalf of the department, thus the presence of Mr. S.K. Behl cannot be noted, however the show cause notice to Joint Commissioner, Excise was withdrawn. Again on 4th September, 2008 none was present on behalf of the petitioner nor was any witness present. Thus, the evidence of the petitioner was closed. 5. An application under Section 311 Cr.P.C was filed by the petitioner seeking recalling of the witnesses. The same was dismissed by the impugned order. As .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to examine the witnesses. The petitioner was more concerned about the waiver of the cost imposed and exemption of the Joint Commissioner from personal appearance. 6. It is bounded duty of the Court to ensure speedy trial. The complaint was pending for pre-charge evidence for more than 7 years and out of 13 witnesses only 5 witnesses were examined and that too partly. The impugned order passed by the learned Trial Court is in conformity with the mandate of the Supreme Court in the dec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

peditiously as possible, and in particular, when the examination of witnesses has once begun, the same to be continued from day to day until all the witnesses in attendance have been examined, unless the Court finds the adjournment of the same beyond the following day to be necessary for reasons to be recorded. Explanation-2 to Section 309 confers power on the Court to impose costs to be paid by the prosecution or the accused, in appropriate cases, and putting the parties on terms whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

orded, to pronounce a judgment of acquittal, and in any other case, release the accused, having effect of discharge. This provision is almost never used by the Courts. In appropriate cases, inherent power of the High Court, under Section 482 can be invoked to make such orders, as may be necessary, to give effect to any order under the Code of Criminal Procedure or to prevent abuse of the process of any Court, or otherwise, to secure the ends of justice. The power is wide and, if judiciously and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ess of law was clearly made out. Such power can certainly be exercised on a case being made out of breach of fundamental right conferred by Article 21 of the Constitution. The Constitution Bench in A.R. Antulay's case referred to such power, vesting in the High Court (vide paras 62 and 65 of its judgment) and held that it was clear that even apart from Article 21, the Courts can take care of undue or inordinate delays in criminal matters or proceedings if they remain pending for t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Article: MISTAKES IN DRAFTING

Forum: Duty Drawback- Urgent

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Forum: GST Invoice

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.

News: GST implementation smoother than expected: Jaitley

News: Blockage of Working Capital of Exporters

News: Clarification about Transition Credit

Forum: GST - TRAN1 - filed - Data uploaded with Remarks Processed with Error - Not coming in Electronic credit ledger - need suggession guidance

Forum: 3B mistake

Forum: Input tax credit

Forum: Excise duty credit on finished stock at additional place of business.

Forum: Due date of Filing TRAN-1

Highlight: Diversion of income at source - Joint venture agreement - 97% of the receipt transfer to M/s TRG Industries (P) Ltd. - scope of the agreement - it is diversion by overriding title - not taxable in the hands of assessee - HC

Highlight: Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to introduce such amendment - HC

Highlight: Transfer of trading assets at cost price, the profit component also stood transferred to the outgoing Directors, which otherwise belonged to the Company - the fact that AO has made the addition in the hands of the Directors would not make any difference - additions confirmed - HC

Highlight: The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

Highlight: Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture - Deduction u/s 80-IB allowed - HC

Highlight: Penalty u/s 271C - non deduction of TDS on interest paid to sister concerns in terms of Section 194A - Levy of penalty confirmed - HC

Highlight: Disallowance of interest - reference to section 179 - The legislature has also recognised, that the doctrine of lifting of veil in the matter of tax dues is to be applied to prevent fraud etc. and not where the company has suffered despite its normal bona fide function. - HC

News: RBI Reference Rate for US $

Notification: Amendment in Notification No. S.O. 3118(E), dated the 3rd October, 2016

Highlight: Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force

Notification: Companies (Restriction on number of layers) Rules, 2017

Highlight: Penalty u/s 271(1)(c) - additional income disclosure - surrender of income post survey u/s 133A - he disclosure made by the assessee is voluntary in nature, in the revised return - no penalty

Highlight: Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are against the sprit of provisions u/s 147

Highlight: MAT - Adjustment to book profit - computation u/clause (f) of Explanation-1 to section 115JB(2) is to be made without resorting to the computation as contemplated u/s 14A r.w.Rule 8D of I.T. Rules.

Highlight: Addition on account of alleged suppression of service value received - the addition made simply believing the Form 26AS will be an arbitrary exercise of power which cannot be sustained

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services

Highlight: Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer

Notification: Exempts inter-state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version