Judgement Anticipatory bail cannot be granted to a proclaimed offender (Sameer Jain vs. State Of U.P. And Another (Neutral Citation: 2024:AHC:103016))(High Court of Allahabad) (10.06.2024)In present case, the applicant has been implicated in present case along with 15 other co-accused persons for committing the offences alleged in the F....MANU/UP/2100/2024CriminalFreight charged separately in the invoices is not includable in the assessable value for the payment of excise duty (Century Infrapower Pvt Ltd vs. Commissioner of Central Excise and Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (07.06.2024)The Appellant is engaged in manufacture of transformer, aluminium, cables etc. Excise duty amounting to Rs.65,15,338 on the freight value of Rs.5,21,2....MANU/CE/0214/2024ExciseMere non-filing of the option letter should not be used to deprive the assessee from reversing the proportionate Cenvat Credit (Eureka Stock & Share Broking Services Limited vs. Commissioner of Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (11.06.2024)The Appellant is engaged in providing "stock broking service" to their clients. On scrutiny of ST-3 Returns as well as cenvat credit records, it revea....MANU/CK/0166/2024Service TaxPenalty is not leviable where there is a reasonable cause or where assessee establishes its bonafides (Tasavver Husain, Farrukhabad vs. Income-tax Officer)(Income Tax Appellate Tribunal) (12.06.2024)In present case, during the course of assessment proceedings, the Assessing Officer has levied penalty, under Section 271B and various other sections ....MANU/IA/0024/2024Direct TaxationFundamental burden is on complainant to prove existence of legally enforceable debt (Tukaram Vs. Dileep and Ors. (Neutral Citation: 2024:BHC-AUG:10507))(High Court of Bombay) (11.06.2024)The original complainant, who instituted proceeding under Section 138 of the Negotiable Instruments Act, 1881 (N.I. Act), is dissatisfied by the judgm....MANU/MH/3472/2024CriminalStringent the provisions of an Act are, the stricter is its compliance (Somsay Dalasay Madvi and Ors. Vs. National Investigating Agency and Ors. (Neutral Citation: 2024:BHC-AS:22882-DB))(High Court of Bombay) (11.06.2024)Appeals are filed under Section 12 of the Maharashtra Control of Organised Crime Act, 1999 impugning the Orders passed by the trial Court rejecting th....MANU/MH/3469/2024Criminal