https://www.taxtmi.com/caselaws?id=45003 The Salt Commissioner's refusal to permit an iodisation plant was held unsustainable because the decision was based on irrelevant considerations, including the economic viability of the proposed unit, which was not a relevant criterion under Section 32 of the Central Excises and Salt Act, 1944 and Rule 102 of the Central Excise Rules, 1944. The HC held that the statutory authority was required to apply independent judgment within the limits of the enabling provisions and to consider all material circumstances. Finding jurisdictional error and misdirection in law, the refusal was quashed and the application remitted for fresh consideration in accordance with law, with an opportunity of hearing if necessary. en-us Tue, 01 Sep 1998 00:00:00 +0530 Wed, 07 Jul 2010 16:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45003 The Salt Commissioner's refusal to permit an iodisation plant was held unsustainable because the decision was based on irrelevant considerations, including the economic viability of the proposed unit, which was not a relevant criterion under Section 32 of the Central Excises and Salt Act, 1944 and Rule 102 of the Central Excise Rules, 1944. The HC held that the statutory authority was required to apply independent judgment within the limits of the enabling provisions and to consider all material circumstances. Finding jurisdictional error and misdirection in law, the refusal was quashed and the application remitted for fresh consideration in accordance with law, with an opportunity of hearing if necessary. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45003