Inconsistent tribunal orders in the same appeal must be verified first; later order set aside and matter remanded.

A tribunal cannot validly maintain two inconsistent final orders in the same appeal without first verifying the status of the earlier order. Here, an earlier order had partly allowed the appeal and reduced the penalty, but a later order in the same matter again with a different penalty figure, creating a procedural inconsistency. The court held that the tribunal had to ascertain whether the earlier order was reasoned and whether it had been withdrawn before proceeding. The later order was set aside and the matter remanded for verification and fresh disposal in accordance with law.

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Issues: Whether the Tribunal could pass a second order in the same appeal after an earlier order had already partly allowed the appeal and reduced the penalty, and whether the impugned order was liable to be set aside and the matter remitted for verification of the earlier order.

Analysis: The earlier order dated 3.6.2009 had already partly allowed the appeal and reduced the penalty to Rs. 2,00,000/-, whereas the later order dated 10.5.2011 again decided the appeal with a different penalty figure. The existence of two inconsistent orders in respect of the same appeal, without any indication that the earlier order had been withdrawn, showed an apparent error in the Tribunal's handling of the matter. The Court held that the Tribunal had to first verify whether the earlier order was supported by reasons and whether it had been withdrawn before proceeding further.

Conclusion: The impugned order was set aside and the matter was remanded to the Tribunal for verification and fresh disposal in accordance with law.

Final Conclusion: The appeal succeeded on the core jurisdictional issue, and the Tribunal was directed to reconsider the appeal after addressing the earlier order.

Ratio Decidendi: A tribunal cannot validly sustain two inconsistent final orders in the same appeal without first ascertaining the status of the earlier order; if such procedural irregularity exists, the proper course is to set aside the later order and remit the matter for fresh consideration.

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