UNION OF INDIA vs M/S.GTC INDUSTRIES LTD., BOMBAY

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 require that a party must have the opportunity to cross-examine witnesses against them. The case was remanded to the Collector for fresh proceedings, ensuring that the examination of witnesses is conducted fairly and without prejudice to the defense of the co-noticees.