Supreme Court · 1968 INSC 143 · Decided 3 May 1968

Orient Paper Mills LTD. v. Union of India

Court
Supreme Court of India
Citation
1968 INSC 143 · [1969] 1 S.C.R. 245
Case number
CIVIL APPEAL No. 659/1965
Decided
3 May 1968
Bench
J.M. SHELAT, K.S. HEGDE (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Companies Act

Headnote

Quasi-Judicial Power-exercise of-necessity for deciding matters independently of dir.ections given by others. Appeals and Revisions- 1nanner in which quasi-judicial power to be exercised. Upto February, 1961 certain "printing and-writing paper" and "pack­ ing and wrapping were sub­ ject to exercise duty 'at the rate of 22 nP. per kilogram though the former was chargeable under Item 17(3) and the latter under Item 17(4) of the First Scheduie to the Central Excises and Salt Act, 1944. The Finance Act of 1961 raised the1 excise duty payable under Item 17(4) to 35

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