https://www.taxtmi.com/caselaws?id=41420 Regularisation of unauthorised converted cotton spindles used for worsted yarn extends to spindles fitted with gill boxes where actual installation and working are proved; exclusion solely because they were converted from cotton spindles is unsustainable. Clause 3(1) of the Woollen Textiles Control Order and the linked second proviso to rule 174 of the Central Excise Rules were treated as constitutionally invalid because they conferred unguided discretion on the Textile Commissioner without standards governing permission for spindle acquisition, installation or use. Such unrestricted discretion was considered arbitrary and incompatible with Articles 14 and 19(1)(g). en-us Fri, 15 Dec 1978 00:00:00 +0530 Thu, 03 Jun 2010 10:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41420 Regularisation of unauthorised converted cotton spindles used for worsted yarn extends to spindles fitted with gill boxes where actual installation and working are proved; exclusion solely because they were converted from cotton spindles is unsustainable. Clause 3(1) of the Woollen Textiles Control Order and the linked second proviso to rule 174 of the Central Excise Rules were treated as constitutionally invalid because they conferred unguided discretion on the Textile Commissioner without standards governing permission for spindle acquisition, installation or use. Such unrestricted discretion was considered arbitrary and incompatible with Articles 14 and 19(1)(g). Case-Laws Central Excise Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41420