https://www.taxtmi.com/caselaws?id=74770 The appeals were allowed as the Additional Collector failed to comply with the Board's directions for a re-test, leading to a denial of the benefit of doubt to the appellants. The Board's order was remanded for de novo adjudication, emphasizing adherence to directions without introducing new points. The Additional Collector's failure to follow the Board's directions and principles of natural justice resulted in the appeals being allowed, without addressing the jurisdictional issues raised by the appellants. en-us Wed, 30 Nov 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74770 The appeals were allowed as the Additional Collector failed to comply with the Board's directions for a re-test, leading to a denial of the benefit of doubt to the appellants. The Board's order was remanded for de novo adjudication, emphasizing adherence to directions without introducing new points. The Additional Collector's failure to follow the Board's directions and principles of natural justice resulted in the appeals being allowed, without addressing the jurisdictional issues raised by the appellants. Case-Laws Central Excise Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74770