{"id":242856,"date":"2021-01-27T08:00:57","date_gmt":"2021-01-27T02:30:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=242856"},"modified":"2021-01-26T23:38:54","modified_gmt":"2021-01-26T18:08:54","slug":"2020-scc-vol-9-part-3","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/27\/2020-scc-vol-9-part-3\/","title":{"rendered":"2020 SCC Vol. 9 Part 3"},"content":{"rendered":"

Central Excise Act, 1944 \u2014 Ss. 4(1)(a) and (b) (as existing prior to 1-7-2000) r\/w Central Excise (Valuation) Rules, 1975 \u2014 Normal price, in undervaluation cases \u2014 Method for determination of: <\/strong>The method of valuation prescribed under S. 4(1)(a), as it stood before 1-7-2000, was directly linked to the normal price for an ordinary sale in the course of wholesale trade and in cases where normal price was not ascertainable, the same would fall under S. 4(1)(b) and the valuation in such cases had to be done in terms of the Central Excise (Valuation) Rules, 1975. Further, the normal price need not be the same universally, but could vary from one class of buyers to another or from one place of removal to another. [CCE <\/em>v. Cera Boards & Doors, <\/em>(2020) 9 SCC 662<\/a>]<\/p>\n

Education Law \u2014 Examination \u2014 Unfair means\/Cheating\/Leakage of question Paper\/Cancellation of examination \u2014 Fraudulent examination process:<\/strong> Jharkhand State open exam process, held, is a complete fraud. It is fault of University to some extent which did not carry out an appropriate verification as also State Government which should have kept a watch for such fraudulent exam systems which operate out of one room. Since exam system is found fraudulent, University and State Government should take immediate corrective action and also bring defaulters to book. Based on such a fraudulent exam system, petitioner students will never have a recognised plus two status and to give such students opportunity to get a degree from University will create a great anomaly. [Sahir Sohail <\/em>v. Dr A.P.J. Abdul Kalam Technical University, <\/em>(2020) 9 SCC 696<\/a>]<\/p>\n

Human and Civil Rights \u2014 Humanitarian and Natural Disasters, Epidemics and Pandemics \u2014 Epidemics and Pandemics \u2014 COVID-19 Pandemic:<\/strong> In this case, interim bail\/parole\/furlough has been granted to undertrials\/convicted persons to decongest jails to prevent spread of COVID-19 Virus. Denial of said benefit to certain class of undertrials\/convicted persons based on nature of offence and length of sentence, held valid as reasonable classification where circumstances so warrant, is permissible. Intention of order passed in Contagion of COVID-19 Virus in Prisons, In re<\/em>, 2020 SCC OnLine SC 344<\/a>, clarified. However, liberty granted to petitioners to approach the High-Powered Committee set up in terms of above order of Supreme Court, if situation required modification of classification. Further, liberty granted to undertrials\/convicted persons concerned to approach competent court if any discrimination is alleged. [National Alliance For People’s Movements <\/em>v. State of Maharashtra, <\/em>(2020) 9 SCC 698<\/a>]<\/p>\n

Registration Act, 1908 \u2014 S. 17(2)(v) or S. 17(2)(vi) \u2014 Family settlement\/arrangement:<\/strong> It is cl. (v) of S. 17(2) which is attracted in the case of a family settlement\/arrangement, which pertains to execution of any document creating or extinguishing right, title or interest in an immovable property amongst the family members. Thus, the dictum in Kale<\/em>, (1976) 3 SCC 119<\/a> is attracted. S. 17(vi) of the 1908 Act is not attracted. Hence, the issue of compulsory registration of a family settlement would depend on whether document in dispute: (A) created or transferred for the first time a right in immovable property, or, (B) was a memorandum which only recorded <\/em>pre-existing rights in immovable property or arrangement(s) or terms already settled between the parties in respect of immovable property. It is only in Case (A) that the document would require compulsory registration. [Ravinder Kaur Grewal <\/em>v. Manjit Kaur, <\/em>(2020) 9 SCC 706<\/a>]<\/p>\n

Insolvency and Bankruptcy Code, 2016 \u2014 Ss. 30(2), 30(4) and 31 r\/w S. 61(3) \u2014 Decision of Committee of Creditors (CoC) qua feasibility and viability of resolution plan:<\/strong> If all the factors that need to be taken into account for determining whether or not the corporate debtor can be kept running as a going concern have been placed before the Committee of Creditors and CoC has taken a conscious decision to approve the resolution plan, then the adjudicating authority cannot interfere with the same. [Karad Urban Coop. Bank Ltd. <\/em>v. Swwapnil Bhingardevay, <\/em>(2020) 9 SCC 729<\/a>]<\/p>\n

Education Law \u2014 Professional Colleges\/Education \u2014 Law Schools\/Colleges \u2014 Admission:<\/strong> In this case, admission notification was released by National Law School of India University, Bengaluru for admission to five-year integrated BA, LLB (Hons.) Programme, 2020-21. Common Law Admission Test (CLAT) was already been notified and R-1 was also part of it and was postponed to 28-9-2020. Respondents directed to file their reply. Further directed that neither result shall be declared nor any admission be made consequent thereto. Conducting of examination shall be subject to outcome of writ petition. [Rakesh Kumar Agarwalla <\/em>v. National Law School of India University,<\/em>(2020) 9 SCC 746<\/a>]<\/p>\n

Telecommunications Laws \u2014 Telecom Agreement\/Telecom Licence\/Spectrum Allocation\/Scams\/Auction\/Licence Fees \u2014 Licence fees \u2014 National Telecom Policy, 2012 \u2014 Sharing Guidelines dt. 24-9-2015: <\/strong>Past AGR dues of the original licensee is not a liability of the operator permitted to share the spectrum of the original licensee. Spectrum sharing is a policy that permits the sharing of radio access network equipment of operators. Further, the Sharing Guidelines do not stipulate anything about the past dues of the sharing operators. Further, in the case of sharing spectrum, the liability of the operator would be to the extent of using the spectrum only, and the liability of the sharing operator would be to the extent of the remaining spectrum used by it. Therefore, there shall not be any liability of the said operator with respect to payment of the past dues (post shared) of the sharing operator licensee. [Union of India <\/em>v. Assn. of Unified Telecom Service Providers of India, <\/em>(2020) 9 SCC 748<\/a>]<\/p>\n

National Green Tribunal Act, 2010 \u2014 Ss. 14, 2(c), 2(m), 19 and 26:<\/strong> NGT does not have the power to issue orders to State Government to direct and\/or instruct and\/or order dealers, outlets and petrol pumps not to supply fuel to vehicles which did not have a valid pollution under control (PUC) certificate. A vehicle not complying with the requirement of displaying a valid PUC certificate cannot be debarred from being supplied with fuel by any dealer or any outlet or petrol pump. Other measures as contemplated in the various Environmental Acts and Rules applicable can be imposed in accordance with law by NGT to ensure compliance with PUC certificate requirements, but not stoppage of supply of fuel. [State of M.P. <\/em>v. Centre for Environment Protection Research & Development, <\/em>(2020) 9 SCC 781<\/a>]<\/p>\n

Motor Vehicles Act, 1988 \u2014 Ss. 173 and 166 \u2014 New plea:<\/strong> Plea of contributory negligence, false computation of income, compensation under different heads is not maintainable before Supreme Court for the first time. [Lalan D. <\/em>v. Oriental Insurance Co. Ltd., <\/em>(2020) 9 SCC 805<\/a>]<\/p>\n

Constitution of India \u2014 Art. 136:<\/strong> SLP preferred only against order dismissing review petition is not maintainable when main judgment of High Court has not been challenged. [MCD <\/em>v. Yashwant Singh Negi, <\/em>(2020) 9 SCC 815<\/a>]<\/p>\n","protected":false},"excerpt":{"rendered":"

Central Excise Act, 1944 \u2014 Ss. 4(1)(a) and (b) (as existing prior to 1-7-2000) r\/w Central Excise (Valuation) Rules, 1975 \u2014 Normal <\/p>\n","protected":false},"author":8808,"featured_media":182154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,16],"tags":[4751,44952,26884,29785,11411],"class_list":["post-242856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-supremecourtcases","tag-scc","tag-2020-scc-vol-9-part-3","tag-cases-reported","tag-law","tag-supreme-court-cases"],"yoast_head":"\n2020 SCC Vol. 9 Part 3 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/27\/2020-scc-vol-9-part-3\/\" \/>\n<meta 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SC explains","author":"Prachi Bhardwaj","date":"August 19, 2020","format":false,"excerpt":"Supreme Court: Explaining the scheme of provisions under the Central Excise Act, 1944, the 3-judge bench of SA Bobde, CJ and AS Bopanna and V. Ramasubramanian, JJ has laid down elaborate principles that the Adjudicating Authorities has to keep in mind while determining the value of excisable goods. The said\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":292431,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/18\/2023-scc-vol-4-part-5\/","url_meta":{"origin":242856,"position":1},"title":"2023 SCC Vol. 4 Part 5","author":"Bhumika Indulia","date":"May 18, 2023","format":false,"excerpt":"Civil Procedure Code, 1908 \u2014 Or. 9 R. 13 r\/w S. 17 of the Provincial Small Cause Courts Act, 1887 \u2014 Ex parte eviction decree: Principles clarified relating to validity of rejection of application for setting aside of ex parte eviction decree on ground that amount towards further use and\u2026","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"2023 scc vol. 4 part 5","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/2023-scc-vol.-4-part-5.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/2023-scc-vol.-4-part-5.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/2023-scc-vol.-4-part-5.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/2023-scc-vol.-4-part-5.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":280104,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/21\/supreme-court-invocation-of-incorrect-methodology-for-arriving-at-assessable-value-is-immaterial-to-show-cause-notice-validity-provided-that-the-power-itself-existed-legal-resear\/","url_meta":{"origin":242856,"position":2},"title":"Supreme Court| Invocation of incorrect methodology for arriving at assessable value is immaterial to show cause notice’s validity, provided that the power itself existed","author":"Editor","date":"December 21, 2022","format":false,"excerpt":"Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee's sister concerns is in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Invocation of incorrect methodology","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image110.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":32131,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/01\/08\/2015-scc-vol-10-december-28-2015-part-5\/","url_meta":{"origin":242856,"position":3},"title":"2015 SCC Vol. 10 December 28, 2015 Part 5","author":"Sucheta","date":"January 8, 2016","format":false,"excerpt":"Central Excise Rules, 1944 \u2014 Rr. 173-G, 9 and 49 \u2014 CENVAT Credit: Payment of duty through CENVAT Credit is as good as making payment through account current [prior to amendment of R. 8 of 2002 Rules inserting of sub-rule (3-A) vide Notification No. 17\/05-C.E.(N.T.) dt. 31-3-2005 w.e.f. 1-4-2005]. 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