https://www.taxtmi.com/caselaws?id=43170 Rule 181 of the Central Excise Rules, 1944 was read as requiring a pre-decisional hearing before suspension or cancellation of an L-6 licence because the power affected civil rights and did not expressly exclude natural justice. An order of suspension was treated as substantive rather than merely interim, so the audi alteram partem rule applied unless excluded by necessary implication. In the absence of any opportunity to show cause before the adverse action, the procedure was unlawful and the impugned order was liable to be quashed. en-us Sat, 04 May 1991 00:00:00 +0530 Wed, 16 Jun 2010 14:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43170 Rule 181 of the Central Excise Rules, 1944 was read as requiring a pre-decisional hearing before suspension or cancellation of an L-6 licence because the power affected civil rights and did not expressly exclude natural justice. An order of suspension was treated as substantive rather than merely interim, so the audi alteram partem rule applied unless excluded by necessary implication. In the absence of any opportunity to show cause before the adverse action, the procedure was unlawful and the impugned order was liable to be quashed. Case-Laws Central Excise Sat, 04 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43170