https://www.taxtmi.com/caselaws?id=40430 The court held that assessment orders made by the subordinate officer based on invalid directions from the Collector were vitiated, emphasizing the need for independent judgment in excise duty assessments. The court allowed the appeals, quashed the orders, and directed fresh assessments to be conducted in a fair and unbiased manner. This decision reaffirmed the importance of upholding the independence of assessing authorities in assessment proceedings, ensuring a just process free from external influence. Appellants were awarded costs, promoting fair and independent assessment practices in excise duty matters. en-us Tue, 10 Mar 1970 00:00:00 +0530 Fri, 19 Aug 2016 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40430 The court held that assessment orders made by the subordinate officer based on invalid directions from the Collector were vitiated, emphasizing the need for independent judgment in excise duty assessments. The court allowed the appeals, quashed the orders, and directed fresh assessments to be conducted in a fair and unbiased manner. This decision reaffirmed the importance of upholding the independence of assessing authorities in assessment proceedings, ensuring a just process free from external influence. Appellants were awarded costs, promoting fair and independent assessment practices in excise duty matters. Case-Laws Central Excise Tue, 10 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40430