https://www.taxtmi.com/caselaws?id=174496 Cancellation of an excise licence under the Bengal Excise Act was held to be an administrative, not quasi-judicial, exercise because the scheme did not require notice, hearing, or adjudicatory procedure, and the authority's consideration of the licensee's explanation did not change that character. By contrast, the appellate stage required a judicial approach and was subject to natural justice, so consulting the Superintendent of Excise behind the licensee's back was procedurally irregular. Relief was nevertheless refused because the cancellation rested on independent admitted or proved breaches, making judicial interference futile. en-us Tue, 15 Jan 1952 00:00:00 +0530 Fri, 09 Oct 2015 11:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174496 Cancellation of an excise licence under the Bengal Excise Act was held to be an administrative, not quasi-judicial, exercise because the scheme did not require notice, hearing, or adjudicatory procedure, and the authority's consideration of the licensee's explanation did not change that character. By contrast, the appellate stage required a judicial approach and was subject to natural justice, so consulting the Superintendent of Excise behind the licensee's back was procedurally irregular. Relief was nevertheless refused because the cancellation rested on independent admitted or proved breaches, making judicial interference futile. Case-Laws Central Excise Tue, 15 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174496