Union Of India (Uoi) And Anr. vs G.T.C. Industries Limited., Bombay

The Supreme Court upheld the Gauhati High Court's decision to quash the Collector's order dated 15th May 1990 under the Central Excise Act, 1944, emphasizing the violation of the principle of natural justice. The Court ruled that the Collector's refusal to issue summons to co-noticees for cross-examination was improper, as it denied GTC Industries Ltd. a fair opportunity to defend itself. The case was remanded to the Collector for fresh proceedings, ensuring that a different officer would handle the case to avoid bias.