Union Of India & Others vs M/S. G.T.C. Industries Limited

The Supreme Court upheld the Gauhati High Court's decision to quash the Collector's order dated 15th May 1990, which denied GTC Industries Ltd. the right to cross-examine co-noticees under Section 14 of the Central Excise Act, 1944. The Court emphasized that the principles of natural justice were violated by not allowing cross-examination, which is essential for a fair hearing. Consequently, the case was remanded to the Collector for a fresh decision, ensuring that the proceedings are conducted by a different officer.