Supreme Court · 1991 INSC 15 · Decided 25 January 1991
Assistant Collector of Central Excise, Guntur v. Ramdev Tobacco Company
- Court
- Supreme Court of India
- Citation
- 1991 INSC 15 · [1991] 1 S.C.R. 126
- Case number
- CIVIL APPEAL No. 2341/1978
- Decided
- 25 January 1991
- Bench
- M.N. VENKATACHALIAH, A.M. AHMADI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
c Central Excises and Salt Act, 1944/Central Excises and Salt Rules 1944: Section 40(2)/Rules 32, 151, 160-'0ther legal proceedings'­ Whether includes-Issuance of show cause notice and initiation of con­ sequential adjudication proceedings. The appellant issued a notice calling upon the not be demanded under Rule 160 of the Central Excise· Rules, 1944 on the tobacco removed from his warehouse and not accounted for, and further to show cause why penalty should not be imposed for infraction of the D Rules. The respondent sent a detailed reply, and after hearing him the
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