In State of Goa Vs. Metzi Cardozo and Ors., the High Court of Bombay held that at the stage of framing charge, what is required to be seen is that, whether there is sufficient material on record in the form of evidence which is such if not rebutted would warrant conviction of accused. At stage of framing charge, evidence cannot be gone into meticulously which has been precisely done by the learned Special Judge in the impugned order. All what is required at the stage of framing charge is whether prima facie case is made out and it is not necessary to go into merits of the case. It is not necessary to give reasons while framing the charge. It is immaterial whether a case is based on direct or circumstantial evidence.
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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