Jurisprudentiol– Tuesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Rule 6 of CCR , 2004 – when sawing is not a process employed in the manufacture of particle board, dust which arises cannot be called ‘saw dust' so as to bracket it as exempted excisable goods – CESTAT waives pre-deposit and orders stay.

The by-product, which is said to have been formed at the last stage of the manufacture of particle boards is a dust, but certainly not “saw dust” inasmuch as sawing is not one of the processes mentioned in the account of “manufacture” given in the show cause notice.

Income Tax/service matter

Income Tax Officer accused of accepting a bribe of Rs. One Lakh – Entire Pension withheld - degree of proof required in departmental enquiries is that of a preponderance of probabilities and not proof beyond a reasonable doubt – penalty upheld – High Court

‘Where two views on the evidence are possible, the Tribunal or the Court should not substitute its view for that of the enquiry officer' is well accepted by the Supreme Court in a large number of cases.

Customs

Customs – Bail - Merely because there is a serious offence against the respondent, it cannot be a ground for cancellation of bail – DRI petition dismissed: Delhi High Court

Circumstances when bail can be recalled:

(1) Where the accused has misused the liberty granted to him.

(2) Where accused has attempted to tamper with the evidence.

(3) Where he has attempted to influence the witnesses.

(4) Where there is a possibility of the accused to abscond and, therefore, there is a possibility that the accused may not be available for trial.

See our columns Tomorrow for the judgements