M/s. BHARAT BARREL & DRUM MFG. CO. vs L. K. BOSE & ORS.

The Supreme Court held that the Controller's refusal to allow the appellant to examine a witness did not violate the principles of natural justice, as there are no inflexible rules applicable universally. The Court emphasized that the assessment of natural justice must consider the specific facts and circumstances of each case. Additionally, the Court found that the Controller's decision regarding the refund of excess charges did not suffer from an error apparent on the face of the record, and the finding that the appellant sought to pick and choose goods was supported by evidence. The appeal was dismissed, upholding the Controller's order.