https://www.taxtmi.com/caselaws?id=40424 Administrative directions cannot control the independent judgment of a quasi-judicial authority deciding a statutory excise classification dispute. The text states that the Collector and the Central Government were required to exercise their own judgment under the Act, and that reliance on a Board direction treating the issue as already decided fettered that discretion and tainted the proceedings. It further notes that an incorrect assumption about chemical examination could not support the orders, and that the matter could not be finally determined on the material then available. The operative principle is that quasi-judicial decision-making must remain impartial and free from extraneous executive instructions. en-us Fri, 03 May 1968 00:00:00 +0530 Thu, 09 Apr 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40424 Administrative directions cannot control the independent judgment of a quasi-judicial authority deciding a statutory excise classification dispute. The text states that the Collector and the Central Government were required to exercise their own judgment under the Act, and that reliance on a Board direction treating the issue as already decided fettered that discretion and tainted the proceedings. It further notes that an incorrect assumption about chemical examination could not support the orders, and that the matter could not be finally determined on the material then available. The operative principle is that quasi-judicial decision-making must remain impartial and free from extraneous executive instructions. Case-Laws Central Excise Fri, 03 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40424