https://www.taxtmi.com/caselaws?id=45582 An appellate order in excise proceedings was held invalid where the appellate authority disposed of the appeal cursorily, without a fresh hearing and without addressing the legal and factual grounds raised; the matter had to be reheard on merits because real consideration of the memorandum of appeal is required by natural justice. By contrast, the Superintendent was not disqualified from conducting the quasi-judicial adjudication merely because he had earlier made a preliminary detection of the suspected contravention, since bias or lack of jurisdiction arises only from direct personal involvement or personal knowledge of the material facts. The challenge to his competence therefore failed. en-us Thu, 13 Aug 1959 00:00:00 +0530 Mon, 12 Jul 2010 16:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45582 An appellate order in excise proceedings was held invalid where the appellate authority disposed of the appeal cursorily, without a fresh hearing and without addressing the legal and factual grounds raised; the matter had to be reheard on merits because real consideration of the memorandum of appeal is required by natural justice. By contrast, the Superintendent was not disqualified from conducting the quasi-judicial adjudication merely because he had earlier made a preliminary detection of the suspected contravention, since bias or lack of jurisdiction arises only from direct personal involvement or personal knowledge of the material facts. The challenge to his competence therefore failed. Case-Laws Central Excise Thu, 13 Aug 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45582