Supreme Court · 2003 INSC 186 · Decided 27 March 2003
Union of India and ANR. v. M/S. G.T.C. Industries LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 2003 INSC 186 · [2003] 3 S.C.R. 48
- Case number
- CIVIL APPEAL No. 7531/1995
- Decided
- 27 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
OF INDIA AND ANR. v. MIS. G.T.C. INDUSTRIES LTD., BOMBAY MARCH 27, 2003 (SYED SHAH MOHAMMED QUADRI AND ASHOK BHAN, JJ.) Central Excise Act, 1944-So?Ction 14-Evasion of excise duty-Notice­ Oral submission by co-noticee before authority-Opportunity to rebut the C same not given to appeal plea that reliance on submission was not placed by authority and even if placed same may be ignored as other material sufficient to come to the conclusion-Held, reliance on the submission factually proved-Order of D authority cannot be sustained ignoring the submission-Adverse finding
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