Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944 Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Central Excise Act, 1944-Section 14-Evasion of excise duty-Notice-Oral submission by co-noticee before authority-Opportunity to rebut thesame not given to noticee-company-Adverse order against the noticee-Company relying on the oral submission of co-noticee-Order of the authorityquashed by High Court holding the reliance on the submission as wrong-Onappeal plea that reliance on submission was not placed by authority and evenif placed same may be ignored as other material sufficient to come to theconclusion-Held, reliance on the submission factually proved-Order ofauthority cannot be sustained ignoring the submission-Adverse finding couldnot have been recorded against noticee-Company relying on the oral submissionwithout any supporting material and without opportunity to the Company tomeet the same.Practice and Procedure:Quasi Judicial Order-ยท Review of-Held, has to be judged on the basisof judgement contained therein and not on the basis of pleas in the counteraffidavit or oral arguments. |
Judge | Hon'ble Mr. Justice Ashok Bhan |
Neutral Citation | 2003 INSC 186 |
Petitioner | Union Of India And Anr. |
Respondent | M/s Industries Ltd., Bombay |
SCR | [2003] 3 S.C.R. 48 |
Judgement Date | 2003-03-27 |
Case Number | 7531 |
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