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1970 (3) TMI 55 - SC - Central ExciseWhether an assessment made by a subordinate officer in accordance with the instructions issued by the Collector to whom an appeal lay against the order of that subordinate officer can be called a valid assessment in the eye of law? Held that:- In the present case, when the assessment is to be made by the Deputy Superintendent or the Assistant Collector, the Collector, to whom an appeal lies against his order of assessment, cannot control or fetter his judgment in the matter of assessment. If the Collector issues directions by which the Deputy Superintendent of the Assistant Collector is bound no room is left for the exercise of his own independent judgment. These appeals must succeed on the ground that the impugned orders were vitiated for the reasons given and deserve to be set aside. The assessing authorities, namely, the Deputy Superintendent or the Assistant Collector shall make fresh assessment of duty in accordance with law and thereafter the question of refund will be decided by the appropriate authorities
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