Duplicate tax demands from overlapping show cause notices cannot survive; cryptic orders were set aside and remanded for fresh adjudication.

Two adjudication orders arising from separate show cause notices for the same period and clearances could not both be sustained where the later notice relied on different cost figures yet resulted in a higher demand, and the basis for issuing a fresh notice was unexplained. The Tribunal found an apparent duplication of demand and held that the cryptic orders had not properly examined the issues. The matters were therefore set aside and remanded for de novo adjudication, with a reasonable opportunity of hearing and consideration of all relevant materials.

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Issues: Whether the two demands and penalties arising from separate show cause notices covering the same period and clearances could both be sustained, and whether the matters required remand for de novo consideration.

Analysis: The two adjudication orders were passed by the same Commissioner on the same day after hearing the parties, but the record showed that the later notice proceeded on different cost figures for the same period while confirming a much higher demand. The Tribunal found that the basis for issuing a fresh notice instead of amending or withdrawing the earlier notice was unexplained, and that both orders could not simultaneously stand in view of the apparent duplication of demand. Since the adjudication orders were cryptic and the issues had not been examined properly, the matters required fresh adjudication after granting a reasonable opportunity of hearing and considering all relevant materials.

Conclusion: The duplication objection was accepted in effect, both adjudication orders were set aside, and the matters were remanded for de novo consideration.

Ratio Decidendi: Where two adjudication orders cover the same period and alleged clearances but rest on inconsistent show cause notices and an apparent duplication of demand, the orders cannot both be sustained and the matter should be remanded for fresh speaking adjudication after due hearing.

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