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TMI Blog1988 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, 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. Chakraborty, DR, for the respondent. 3. At the outset, we heard both repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 results. After considering this submission, the Board found that the view taken by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the case was remanded for de novo proceedings/adjudication failed to give compliance to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 not open to him to ignore the directions contained in the Order-in-Appeal. The Punjab Haryana H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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