https://www.taxtmi.com/caselaws?id=45609 The article explains that the Central Excises and Salt Act, 1944 and the Central Excise Rules were upheld against a challenge of excessive delegation because the statute supplied sufficient legislative guidance through its charging scheme, valuation provisions, appellate remedies, and Parliamentary control over rules. It also states that appellate and revisional authorities exercising quasi-judicial powers must give a reasonable opportunity of hearing in disputed questions of law and fact; written submissions alone are insufficient where factual issues such as completion of manufacture are involved. On that basis, the excise orders were quashed and the matter was remitted for fresh disposal after hearing the assessee. en-us Wed, 17 Nov 1965 00:00:00 +0530 Mon, 12 Jul 2010 17:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45609 The article explains that the Central Excises and Salt Act, 1944 and the Central Excise Rules were upheld against a challenge of excessive delegation because the statute supplied sufficient legislative guidance through its charging scheme, valuation provisions, appellate remedies, and Parliamentary control over rules. It also states that appellate and revisional authorities exercising quasi-judicial powers must give a reasonable opportunity of hearing in disputed questions of law and fact; written submissions alone are insufficient where factual issues such as completion of manufacture are involved. On that basis, the excise orders were quashed and the matter was remitted for fresh disposal after hearing the assessee. Case-Laws Central Excise Wed, 17 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45609