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1 - 10 of 25 (0.28 seconds)Section 129E in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 142 in The Central Excise Act, 1944 [Entire Act]
Orient Paper Mills Ltd vs Union Of India on 16 March, 1967
From the aforesaid two authorities of the Supreme Court
and Madhya Pradesh High Court, it is clear that the
authority exercising quasi judicial power has to discharge
his function judicially, independently and without any
control or interference. According to the Respondents, in
view of certain standing orders and the circular dated 13th
September, 1990 from Central Board of Excise and Customs
after the Assistant Collector prepares the order, he has to
submit the same to audit cell for pre-audit and after the
pre-audit, the concerned Assistant Collector should pass the
final order accordingly. Infact, it amounts to direct
interference in the judicial order passed by the competent
authority in the quasi judicial proceedings by some officers
of the audit cell and thus such officer of the audit
department controls the final decision of the authority
vested with quasi judicial power. It cannot be supported in
view of the observations of the Supreme Court in Orient
Paper Mills v. Union of India (supra).
Section 35 in The Central Excise Act, 1944 [Entire Act]
M/S. Ranadey Micronutrients vs Collector Of Central Excise on 10 September, 1996
In that regard reliance
may be placed on the judgments of Hon‟ble the Supreme
Court in the cases of Ranadey Micronutrients v. Collector
of Central Excise - 1996 (87) E.L.T. 19 (S.C.)
Paper Products Ltd vs Commnr. Of Central Excise, Mumbai on 12 July, 2007
In that regard reliance has been rightly
placed on the judgment of Hon‟ble the Supreme Court
in the case of Paper Products Ltd. (supra) and such
circulars are binding on the department.
Gujarat Ambuja Cements Ltd.& Anr vs Union Of India & Anr on 17 March, 2005
Similarly, the Hon'ble High Court of Punjab & Haryana in the
case of Ambuja Cements Ltd vs. Union of India - 2009
(236) ELT 431 (P&H) has held in para 9 & 10 as under: