https://www.taxtmi.com/caselaws?id=43995 The High Court held that the appellate authority's rejection of the application for stay in a case concerning the inclusion of galvanisation charges in the assessable value for excise duty lacked proper application of mind and discretion. Emphasizing the necessity for sound discretion guided by law, the court quashed the order and directed a fresh consideration by the Appellate Authority. The court stressed the importance of proper consideration and adherence to legal principles in such matters, ultimately allowing the petition with specific directions for reconsideration. en-us Fri, 06 Jan 1995 00:00:00 +0530 Tue, 22 Jun 2010 13:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43995 The High Court held that the appellate authority's rejection of the application for stay in a case concerning the inclusion of galvanisation charges in the assessable value for excise duty lacked proper application of mind and discretion. Emphasizing the necessity for sound discretion guided by law, the court quashed the order and directed a fresh consideration by the Appellate Authority. The court stressed the importance of proper consideration and adherence to legal principles in such matters, ultimately allowing the petition with specific directions for reconsideration. Case-Laws Central Excise Fri, 06 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43995