Reviewing authority cannot sit in appeal over its own Section 35E direction; matter remanded to a different appellate authority.

A reviewing authority that has exercised power under Section 35E of the Central Excises and Salt Act, 1944 and directed filing of appeals on the basis that the original orders were unsustainable cannot thereafter act as the appellate authority on those same orders. Such dual would offend the rule that justice must not only be done but must also appear to be done. The reviewing authority was therefore held incompetent to hear the appeals, the impugned orders were set aside, and the matters were remanded for fresh hearing before a different Collector (Appeals).

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Issues: Whether the same authority, having exercised the power of review under Section 35E of the Central Excises and Salt Act, 1944, could thereafter hear and decide the appeals as the appellate authority.

Analysis: The authority had already applied its mind in review and had issued a statutory direction for filing appeals on the ground that the original orders were unsustainable. In such circumstances, the same authority could not sit in appeal over the very orders it had chosen to review, since that would be inconsistent with the requirement that justice must not only be done but must also appear to be done.

Conclusion: The same reviewing authority was not competent to hear the appeals as the appellate authority. The impugned orders were set aside and the matters were remanded to be heard by a different Collector (Appeals).

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