Tribunal order based on a recalled decision cannot stand; matters remanded for fresh adjudication on merits.

A Tribunal order founded on an earlier decision that had already been recalled could not be sustained, because an adjudication based on a non-existent basis is legally vitiated. The Supreme Court therefore set aside the impugned order and remanded the matters to the Tribunal for fresh disposal on merits, with all issues kept open.

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Issues: Whether the Tribunal's order could stand when it was founded on an earlier order that had already been recalled, and whether the matters should be remanded for fresh disposal.

Analysis: The Tribunal dismissed the Revenue's appeal by relying on its earlier order dated 3 December 2009. That earlier order had, however, already been recalled on 12 June 2012. An adjudication founded on an order that no longer subsists is unsustainable. Since the basis of the impugned decision was vitiated by this inadvertent error, the matter required reconsideration by the Tribunal on its merits.

Conclusion: The impugned order of the Tribunal could not be sustained and the proceedings were remanded to the Tribunal for fresh disposal.

Final Conclusion: The appeals were allowed, the Tribunal's order was set aside, and the connected matters were restored for de novo consideration with all merits kept open.

Ratio Decidendi: An order passed in reliance on a prior decision that has already been recalled cannot be sustained and must be set aside for fresh adjudication.

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