In Ashokbhai Kanubhai Ravani Vs. State, Gujarat High Court has held that to bring home a charge under Section 272, IPC the prosecution is to prove: (a) that the accused adulterated a food or drink; (b) that such adulteration rendered the food or drink noxious; (c) that during the adulteration the accused intended to sell the said article of food or drink or knew that it was likely to be sold as pure food or drink.
Madras High Court in R.Gowrishankar vs. The Commissioner of Service Tax has held that Appellate authorities cannot be asked to condone the delay, beyond the extended period of limitation A Division Bench comprising of Justices S. Manikumar and D. Krishnakumar, made this observation while considering an appeal filed against Single Bench order declining to set aside the order made in the condone delay petition filed by the petitioner to condone 223 days in filing the appeal before the Commissioner of Service Tax (Appeals). Article referred: http://www.livelaw.in/appellate-authorities-special-statutes-cannot-asked-condone-delay-beyond-extended-period-limitation-madras-hc/
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