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Orient Paper Mills Ltd vs Union Of India on 16 March, 1967

29. Before parting with the case, we may observe that Ministry had no jurisdiction to take the decision (Annexure 10 of first writ petition and Annexure 2 of other writ petitions) that the soap-stone powder is different than talc, it is not exempt and is levi able to duty. This jurisdiction vest in the statutory authorities under the Act. Till June 30, 1988, the Central Government could amend the said Notification No. 23/55-C.E., dated April 29,1955 under Rule 8 of the Rules excluding soap-stone therefrom. No such gazette notification was brought to our notice. It has been observed in Oriental Paper Mills v. Union of India, AIR 1969 Supreme Court 48 at page 51 as follows :-
Supreme Court of India Cites 6 - Cited by 177 - M Hidayatullah - Full Document
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