Civil Procedure – Summoning Opposing Counsel as Witness – Disclosure of Purpose – The Supreme Court addressed whether the respondents could cite the advocate representing the appellants as a witness without indicating the purpose of summoning him. The Court held that summoning an advocate representing a party as a witness without disclosing the purpose is not permissible and emphasized the need for transparency in such actions to avoid misuse of the process [Paras 2-17].

Judicial Discretion – Exercise in Summoning Witnesses – The Court underlined that trial courts must exercise discretion prudently when a party files a list of witnesses, particularly when an advocate is included, to ensure the fair administration of justice and prevent potential abuse by unscrupulous litigants [Paras 16-17].

Decision: Appeal allowed – The Supreme Court set aside the High Court’s order and restored the trial court’s decision that rejected the respondents' application to cite the appellants' advocate as a witness. The respondents were directed to pay costs of Rs. 50,000 to the appellants [Para 17].

Criminal Law – Circumstantial Evidence – Recovery and Identification – The Supreme Court dealt with whether the circumstantial evidence presented, including recoveries and identifications, sufficiently established the guilt of the appellant, Ramesh, for the crimes of robbery and murder. The Court found that the evidence, such as the recovery of stolen items and the presence of human blood on the appellant's belongings, was credible and upheld the conviction [Paras 14-20].

Sentencing – Death Penalty – Rarest of Rare Doctrine – The Court evaluated whether the death penalty was warranted under the "rarest of rare" doctrine. Considering the socio-economic background of the appellant, the possibility of reformation, and the fact that this was his first conviction, the Court concluded that life imprisonment would be a more appropriate sentence [Paras 26-38].

Decision: Appeal partly allowed – The Supreme Court confirmed the conviction of the appellant but modified the death sentence to life imprisonment, recognizing the potential for reformation and the mitigating circumstances presented [Paras 39].

Pension Rights – Eligibility and Cut-off Dates – The appellant challenged the denial of pensionary benefits under the Old Pension Scheme based on Regulation 46 of the 1979 Regulations, arguing that the regulation unjustly differentiated between officers appointed before and after 01.07.1979. The Supreme Court held that the regulation was valid, emphasizing that the cut-off date for eligibility was neither arbitrary nor in violation of Article 14 of the Constitution. The Court upheld the differentiation between officers appointed before and after the cut-off date due to the rational basis for the distinction, including financial implications and the terms of the officers' appointments [Paras 1-22].

Judicial Review – Reasonableness and Rationality – The Court affirmed the principle that the criteria for eligibility and the fixing of cut-off dates in pension schemes must be based on objective and rational considerations. It underscored that a cut-off date established by a policy is not unconstitutional if it is reasonable and justified by financial and administrative considerations [Paras 10-21].

Decision: Appeals dismissed – The Supreme Court upheld the High Court’s decision, which rejected the appellant's claim for pension under the Old Pension Scheme. The appellant was granted the liberty to opt for the 1995 Regulations within 30 days, with a directive for the respondents to consider the option sympathetically within 60 days [Paras 21-22].

Sales Tax Exemption – Applicability Post Policy Amendment – The appellant challenged the eligibility of the respondent for a sales tax exemption on investments made after the inclusion of solvent extraction plants in the negative list on 16.12.1996. The Supreme Court held that the exemption could only apply to investments made before the amendment, affirming that the State had the prerogative to withdraw the exemption in public interest and that the promissory estoppel doctrine did not apply as the amendment was notified prior to substantial investments by the respondent [Paras 1-33].

Doctrine of Promissory Estoppel – Limitation in Fiscal Policy – The Court reiterated that the promissory estoppel doctrine cannot prevent the State from exercising its policy-making powers in public interest. The State had given clear notice of the impending amendment, and the investments made by the respondent post-notification did not warrant the application of promissory estoppel [Paras 23-27].

Decision: Appeal allowed – The Supreme Court set aside the High Court's decision, confirming the appellant’s stance that the sales tax exemption could not extend beyond the amendment date of 16.12.1996. The quantification made by the Lower Level Screening Committee was upheld as it aligned with the principles laid out in previous judgments [Paras 32-33].

Excise Duty – Exemption Notification – Conditionality on MODVAT Credit – The appellant contested the denial of the benefit of the exemption notification, asserting compliance with conditions stipulated in both Notification No. 1/93 dated 28.02.1993 and the amended Notification No. 135/94-CE. The Supreme Court upheld the concurrent findings of the lower authorities and the Tribunal that the appellant availed of MODVAT credit on inputs used in manufacturing aluminum circles, thus failing to meet the exemption criteria [Paras 1-11].

Strict Interpretation of Exemption Notifications – The Court reiterated the principle that exemption notifications must be construed strictly and literally. The appellant's failure to meet the specific conditions of the exemption notifications justified the denial of benefits. The requirement that no MODVAT credit be taken on inputs was a critical precondition for the exemption, which the appellant did not fulfill [Paras 9-10].

Decision: Appeals dismissed – The Supreme Court upheld the findings of the Tribunal and lower authorities, concluding that the appellant was not entitled to the exemption under the cited notifications due to the availment of MODVAT credit on the inputs. The appeals were dismissed with parties bearing their own costs [Paras 10-11].

Pension Rights – Eligibility and Cut-off Dates – The appellant challenged the denial of pensionary benefits under the Old Pension Scheme based on Regulation 46 of the 1979 Regulations, arguing that the regulation unjustly differentiated between officers appointed before and after 01.07.1979. The Supreme Court held that the regulation was valid, emphasizing that the cut-off date for eligibility was neither arbitrary nor in violation of Article 14 of the Constitution. The Court upheld the differentiation between officers appointed before and after the cut-off date due to the rational basis for the distinction, including financial implications and the terms of the officers' appointments [Paras 1-22].

Judicial Review – Reasonableness and Rationality – The Court affirmed the principle that the criteria for eligibility and the fixing of cut-off dates in pension schemes must be based on objective and rational considerations. It underscored that a cut-off date established by a policy is not unconstitutional if it is reasonable and justified by financial and administrative considerations [Paras 10-21].

Decision: Appeals dismissed – The Supreme Court upheld the High Court’s decision, which rejected the appellant's claim for pension under the Old Pension Scheme. The appellant was granted the liberty to opt for the 1995 Regulations within 30 days, with a directive for the respondents to consider the option sympathetically within 60 days [Paras 21-22].

Sales Tax Exemption – Applicability Post Policy Amendment – The appellant challenged the eligibility of the respondent for a sales tax exemption on investments made after the inclusion of solvent extraction plants in the negative list on 16.12.1996. The Supreme Court held that the exemption could only apply to investments made before the amendment, affirming that the State had the prerogative to withdraw the exemption in public interest and that the promissory estoppel doctrine did not apply as the amendment was notified prior to substantial investments by the respondent [Paras 1-33].

Doctrine of Promissory Estoppel – Limitation in Fiscal Policy – The Court reiterated that the promissory estoppel doctrine cannot prevent the State from exercising its policy-making powers in public interest. The State had given clear notice of the impending amendment, and the investments made by the respondent post-notification did not warrant the application of promissory estoppel [Paras 23-27].

Decision: Appeal allowed – The Supreme Court set aside the High Court's decision, confirming the appellant’s stance that the sales tax exemption could not extend beyond the amendment date of 16.12.1996. The quantification made by the Lower Level Screening Committee was upheld as it aligned with the principles laid out in previous judgments [Paras 32-33].

Excise Duty – Exemption Notification – Conditionality on MODVAT Credit – The appellant contested the denial of the benefit of the exemption notification, asserting compliance with conditions stipulated in both Notification No. 1/93 dated 28.02.1993 and the amended Notification No. 135/94-CE. The Supreme Court upheld the concurrent findings of the lower authorities and the Tribunal that the appellant availed of MODVAT credit on inputs used in manufacturing aluminum circles, thus failing to meet the exemption criteria [Paras 1-11].

Strict Interpretation of Exemption Notifications – The Court reiterated the principle that exemption notifications must be construed strictly and literally. The appellant's failure to meet the specific conditions of the exemption notifications justified the denial of benefits. The requirement that no MODVAT credit be taken on inputs was a critical precondition for the exemption, which the appellant did not fulfill [Paras 9-10].

Decision: Appeals dismissed – The Supreme Court upheld the findings of the Tribunal and lower authorities, concluding that the appellant was not entitled to the exemption under the cited notifications due to the availment of MODVAT credit on the inputs. The appeals were dismissed with parties bearing their own costs [Paras 10-11].

CENVAT Credit – Interest Liability – Date of Availment vs. Utilization – The Supreme Court addressed whether interest on wrongly availed CENVAT credit should be calculated from the date of wrongful availment or from the date of utilization. The Court held that interest is payable from the date the CENVAT credit is wrongly availed, aligning with Rule 14 of the CENVAT Credit Rules, which specifies recovery along with interest from the date of wrongful availment or erroneous refund [Paras 1-23].

Statutory Interpretation – Reading Down Provisions – The Court emphasized that statutory provisions, particularly in fiscal statutes, must be interpreted strictly and literally. The High Court's reading down of Rule 14 to replace "or" with "and" was found to be erroneous. The rule clearly indicates that liability for interest arises from the date of wrongful availment, not utilization [Paras 17-19].

Decision: Appeal allowed – The Supreme Court set aside the High Court's judgment and restored the Settlement Commission's order, confirming that interest on CENVAT credit is payable from the date of wrongful availment. The parties were directed to bear their own costs [Paras 21-23].