Gujarat Paraffins (P) Ltd. vs UOI
Change of scheme of modvat credit: Restriction of credit to the extent of 10 percent-Different classes of manufacturers treated as equal for restriction in violation of article 14-The government had changed the scheme of modvat credit for manufacturers like the petitioner, which had imported petroleum products directly on paymen [LexDoc Id : 436708]
Sudhir Deoras and Anr. vs CCE and Service Tax and Anr.
Addition or subtraction from deed not permissible when deed unambiguous and clear terms incorporated therein-Principles of s.91 and s.92 of Indian Evidence Act 1872 spelling out what could be proof of written contract-When the deed was having unambiguous and clear terms incorporated in it, the parties either by pleadings or by evidence could not add or subtract from [LexDoc Id : 437830]
HC (Jharkhand)
2012
Medopharm vs Joint Secretary to the GOI
Drawback claim: Non-filing of shipping bills-Batch number of imported goods not matching with bills of entry, Necessary samples to test goods not done due to non-filing of bills, Reliefs prayed for not grantable-The petitioner had imported a consignment containing 5,000 kilograms of Metronidazole BP 98, for the purpose of manufacture of its finished goods, fro [LexDoc Id : 434926]
