GTC INDUSTRIES LTD. (NOW KNOWN AS GOLDEN TOBACCO LIMITED) THROUGH MANAGER LEGAL vs COLLECTOR OF CENTRAL EXCISE NEW DELHI

The Supreme Court examined the validity of Section 9-D of the Central Excise and Salt Act, 1944, which was upheld as intra vires by the Delhi High Court. The appellants challenged the High Court's limited decision, arguing that the remand order required a comprehensive review of all issues, including procedural breaches in the adjudication process. The Court emphasized the importance of considering all relevant aspects and principles laid down in the remand, affirming the High Court's decision on the vires but highlighting the need for a holistic review of procedural compliance.