https://www.taxtmi.com/caselaws?id=93003 An adjudicating authority cannot delegate the quasi-judicial function of determining duty liability under the Central Excise Act to the Assistant Commissioner for computation. Where the impugned order fixes liability but leaves the actual duty calculation to another officer, the order is vitiated because duty determination forms part of the adjudicatory function. The proper course is reconsideration by the competent authority after giving the assessee an opportunity of being heard. The delegation was therefore impermissible, and the matter was remanded for fresh adjudication and computation of duty in accordance with law. en-us Fri, 06 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93003 An adjudicating authority cannot delegate the quasi-judicial function of determining duty liability under the Central Excise Act to the Assistant Commissioner for computation. Where the impugned order fixes liability but leaves the actual duty calculation to another officer, the order is vitiated because duty determination forms part of the adjudicatory function. The proper course is reconsideration by the competent authority after giving the assessee an opportunity of being heard. The delegation was therefore impermissible, and the matter was remanded for fresh adjudication and computation of duty in accordance with law. Case-Laws Customs Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93003