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of <h1>Reviewing authority cannot act as appellate authority; impugned orders set aside. Matter remanded to different Collector (Appeals).</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BANGALORE Versus VIJAYA RUBBER WORKS</h3> The Appellate Tribunal CEGAT, MADRAS held that a reviewing authority cannot also act as the appellate authority. The impugned orders were set aside, and ... Appeal not to be heard by a Collector The Appellate Tribunal CEGAT, MADRAS heard Excise Appeals 92, 93 & 94/94 along with Departmental appeals 111 & 112/94. The issue was whether an authority who reviewed an order could also hear the appeals against it. The Tribunal held that the reviewing authority cannot act as the appellate authority, setting aside the impugned orders and remanding the matter to be heard by a different Collector (Appeals). The appeals were allowed by remand.
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