Supreme Court · 1969 INSC 313 · Decided 28 October 1969
Travancore Rayon LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1969 INSC 313 · [1970] 3 S.C.R. 40
- Case number
- CIVIL APPEAL No. 2252/1966
- Decided
- 28 October 1969
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Speaking Order-Central Excise and Salt Act, 1944, s. 36---Revisional jurisdiction of Central Government-Necessit,v of speaking order while rejecting application-Oral 'hearing-When advisable. The appellant company was assessed to excise duty on the consump­ tion of "nitro-cellulose within the meaning of the Central Excise and Salt Act, 1944. The Assistant Collector of Customs confirmed the assessment The Collector of Customs, in appeal, gave the company a personal hea·ting and rejected the company's claim by a detailed Order. Against this order the company
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