Uncommunicated adjudication order has no operative effect, and a fresh order on the same matter is without authority.

An adjudication completed by the Deputy Collector had no operative effect against the assessee because the order was never communicated. Once that adjudication was complete, the Assistant Collector lacked authority to issue a fresh order on the same subject. The Collector (Appeals) order, being consequential to this invalid process, could not stand. The Assistant Collector's order and the appellate order were therefore set aside, and the uncommunicated Deputy Collector's order was treated as ineffective.

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Issues: Whether the order passed by the Assistant Collector and the appellate order could stand when the adjudication had already been completed by the Deputy Collector but his order was never communicated to the appellant, and whether the Assistant Collector had authority to issue a fresh order on the same matter.

Analysis: The adjudication was completed by the Deputy Collector, but that order was not served on the appellant and therefore had no operative effect against him. After completion of adjudication by the Deputy Collector, the Assistant Collector could not validly issue another order on the same subject. The consequential order of the Collector (Appeals) was founded on this invalid process and could not survive.

Conclusion: The orders of the Assistant Collector and the Collector (Appeals) were set aside, and the uncommunicated order of the Deputy Collector was held to be ineffective.

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