https://www.taxtmi.com/caselaws?id=165545 A quasi-judicial excise licence order cannot be reviewed or reopened without express statutory authority, and alleged "new facts" already known to the department do not justify reconsideration. The court also held that cancellation of a licence and withdrawal of exemption under Rule 181 of the Central Excise Rules is permissible only on the specific grounds the rule enumerates, such as breach of licence conditions, breach of the Act or Rules, or the prescribed conviction. On the facts recorded, none of those conditions was met, so the reopening, cancellation, and withdrawal of exemption were invalid and the writ petition succeeded with relief and costs. en-us Fri, 04 Oct 1974 00:00:00 +0530 Thu, 31 Jul 2014 18:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165545 A quasi-judicial excise licence order cannot be reviewed or reopened without express statutory authority, and alleged "new facts" already known to the department do not justify reconsideration. The court also held that cancellation of a licence and withdrawal of exemption under Rule 181 of the Central Excise Rules is permissible only on the specific grounds the rule enumerates, such as breach of licence conditions, breach of the Act or Rules, or the prescribed conviction. On the facts recorded, none of those conditions was met, so the reopening, cancellation, and withdrawal of exemption were invalid and the writ petition succeeded with relief and costs. Case-Laws Central Excise Fri, 04 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165545