TaxTMI 
TaxTMI 
1988 (11) TMI 254
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....asad, Consultant, for the Appellant. Shri L. C. Chakraborty, JDR, for the Respondents. [Order per : G. Sankaran, Senior Vice-President]. - These appeals are directed against Order-in-Original No. 3/Addl/Collr/MP/83, dated 5-3-1983 passed by the Additional Collector of Central Excise, Kanpur. 2.  We have heard Shri Gopal Prasad, Consultant, for the appellants and Shri L.C. Chakrabo....
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....e the Board that the Collector of Central Excise, Kanpur, who had originally adjudicated the matters and returned adverse findings against the appellants, had violated the principles of natural justice inasmuch as the appellants' request for the test of yarn samples was rejected in disregard of their legal right to have a re-test done within 90 days from the date of receipt of the original test re....
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.... doubt in such circumstances would have to go to the appellants. The Board would not like to add anything further on the issue." It is now necessary to set out the additional ground which was sought to be inserted in the appeal memo and which was permitted by the Bench. It reads as follows :- "The Additional Collector of Central Excise, Kanpur who incidentally was not the authority to which ....
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....ctor in the impugned order was not a test conducted after the Board's order in appeal. 6.  We are of the view that the adjudicating authority was obliged to carry out the directions of the appellate authority. He should have either tested the remnant samples or, in the event of there being no remnant samples available, he should have extended the benefit of doubt to the appellants. It was ....