https://www.taxtmi.com/caselaws?id=193250 The excise rule-making and assessment scheme was upheld because the charging provision remained in the Act, the rules operated only to regulate collection and assessment, and the statutory framework provided sufficient guidance and parliamentary control; the challenge of excessive delegation therefore failed. The assessment procedure and allied rules were also found not to impose an unreasonable restriction on trade or deny a fair opportunity of hearing, given the quasi-judicial structure, appeal and revision remedies, and provisional assessment mechanisms. However, the revisional order was vitiated because the assessee was denied personal hearing on disputed questions of fact and law, and a written submission opportunity was insufficient; the impugned orders were set aside and remanded for fresh consideration. en-us Wed, 17 Nov 1965 00:00:00 +0530 Thu, 20 Jul 2017 14:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193250 The excise rule-making and assessment scheme was upheld because the charging provision remained in the Act, the rules operated only to regulate collection and assessment, and the statutory framework provided sufficient guidance and parliamentary control; the challenge of excessive delegation therefore failed. The assessment procedure and allied rules were also found not to impose an unreasonable restriction on trade or deny a fair opportunity of hearing, given the quasi-judicial structure, appeal and revision remedies, and provisional assessment mechanisms. However, the revisional order was vitiated because the assessee was denied personal hearing on disputed questions of fact and law, and a written submission opportunity was insufficient; the impugned orders were set aside and remanded for fresh consideration. Case-Laws Service Tax Wed, 17 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193250