De novo adjudication after remand must be fresh in law; a set-aside order cannot be simply confirmed again.

Once an adjudication order is set aside in appeal and the matter is remanded for de novo consideration, the earlier order is treated as having been wiped out in law and cannot be simply confirmed again by the original authority. Fresh adjudication must be undertaken in accordance with law after giving the assessee an opportunity of hearing. On that basis, the impugned de novo order was found legally defective and was set aside, with the matter remanded for fresh decision.

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Issues: Whether an order, once set aside in appeal and remanded for de novo adjudication, could be merely confirmed again by the original authority.

Analysis: The setting aside of the earlier adjudication was treated as having wiped out that order in law. After such remand, the original order ceased to exist and could not be validly confirmed without fresh adjudication. The impugned de novo order was therefore vitiated by a legal defect. The matter was required to be decided afresh in accordance with law after giving the appellant an opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded for de novo adjudication. The outcome is in favour of the assessee.

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