https://www.taxtmi.com/caselaws?id=41135 An appellate order setting aside adjudication for alleged bias and lack of competence was found unsustainable because it gave no reasons showing that the Deputy Collector lacked jurisdiction. The Central Government held that the mere coincidence of seizure on the date of the Deputy Collector's factory visit did not establish a real likelihood of bias or prejudice. It also held that remanding the matter to the Collector for de novo adjudication was beyond the appellate authority's jurisdiction. The order-in-appeal was therefore set aside as contrary to law and unsupported by facts, and the matter was returned for fresh consideration in accordance with law. en-us Wed, 06 Sep 1978 00:00:00 +0530 Fri, 21 May 2010 12:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41135 An appellate order setting aside adjudication for alleged bias and lack of competence was found unsustainable because it gave no reasons showing that the Deputy Collector lacked jurisdiction. The Central Government held that the mere coincidence of seizure on the date of the Deputy Collector's factory visit did not establish a real likelihood of bias or prejudice. It also held that remanding the matter to the Collector for de novo adjudication was beyond the appellate authority's jurisdiction. The order-in-appeal was therefore set aside as contrary to law and unsupported by facts, and the matter was returned for fresh consideration in accordance with law. Case-Laws Central Excise Wed, 06 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41135