Jurisprudentiol- Recent SC Judgements
Cr.PC - Public servants have, in fact, been treated as special category under Section 197 CrPC, to protect them from malicious or vexatious prosecution. Such protection from harassment is given in public interest; the same cannot be treated as shield to protect corrupt officials..
Government servants are protected against prosecution for any official act. No court will take cognizance of an offence by a public servant while discharging his duties, unless sanction to prosecute has been granted by the Government. In a recent case, the Supreme Court held that this cannot be treated as a shield to protect corrupt officials. The provisions dealing with Section 197 CrPC must be construed in such a manner as to advance the cause of honesty, justice and good governance . The alleged indulgence of the officers in cheating, fabrication of records or misappropriation cannot be said to be in discharge of their official duty. Their official duty is not to fabricate records or permit evasion of payment of duty and cause loss to the Revenue.
Please see Inspector of Police Vs Battenapatla Venkata Ratnam -
Central Excise - SSI Exemption - Reversal of Cenvat Credit on availing exemption. Reversal at a later date will not disentitle the assessee from availing the exemption:
The assessee had a credit balance of Rs.86,222/- whereas the closing balance of stock was nil on 1.4.2000, when it started availing the exemption. The amount of Rs.86,222/- related to the credit of inputs was debited by the assessee on 03.10.2000 i.e. on a later date. The Department sought to deny the SSI exemption. The Commissioner took the view that merely because the earlier credit of Rs.86,222/- was debited on 03.10.2000 would not deny the benefit of the exemption to the appellant which was otherwise available. This interpretation given by the Commissioner on the facts of the present case is completely valid and correct. Contrary view taken by the CESTAT is unsustainable.
Please see Sonalac Paints And Coatings Ltd Vs Commissioner of Central Excise, Chandigarh -
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