https://www.taxtmi.com/caselaws?id=82206 An order dated after the Collector had relinquished charge was treated as unsustainable where the record did not show when it was actually signed or issued, and the signature itself carried no date. The surrounding circumstances created doubt about whether the officer was still in office when the order became operative, and that doubt was resolved in favour of the appellant. The impugned order was set aside, and the matter was remanded for a fresh decision by a competent authority after affording the appellant a hearing. en-us Tue, 15 May 1990 00:00:00 +0530 Sat, 02 Jul 2011 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82206 An order dated after the Collector had relinquished charge was treated as unsustainable where the record did not show when it was actually signed or issued, and the signature itself carried no date. The surrounding circumstances created doubt about whether the officer was still in office when the order became operative, and that doubt was resolved in favour of the appellant. The impugned order was set aside, and the matter was remanded for a fresh decision by a competent authority after affording the appellant a hearing. Case-Laws Customs Tue, 15 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82206