Duncans Industries Limited vs Union Of India (Uoi)

The Supreme Court dismissed the appeal under Article 136 of the Constitution of India, affirming the High Court's findings regarding the service of notice under Section 37C of the Central Excise Act. The Court held that the appellant-company, having raised objections to the notice, could not later claim it was without jurisdiction. The dismissal was based on the principle of natural justice, emphasizing that parties should not be condemned unheard, while leaving other contentions open for consideration before the appropriate authority.