https://www.taxtmi.com/caselaws?id=83297 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). en-us Wed, 06 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 15:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83297 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). Case-Laws Central Excise Wed, 06 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83297