No remand means no fresh adjudication on the same notice after an order is set aside for lack of jurisdiction.

Where an appellate tribunal sets aside an adjudication as without jurisdiction and does not remand the matter, the original proceedings are concluded and the authority cannot revive them or readjudicate on the same show cause notice. The absence of a remand means there is no legal basis to presume fresh authority to decide the case again. The later order was therefore without jurisdiction and invalid in law, leaving the earlier appellate determination undisturbed.

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Issues: Whether the Collector could readjudicate the matter on the basis of the old show cause notice after the earlier order had been set aside by the Tribunal without a remand.

Analysis: The earlier appellate order had expressly held the prior adjudication to be without jurisdiction and did not remand the case for fresh decision. Once that order was set aside, the proceedings stood concluded, and it was not open to the department or the Collector to presume a remand and proceed again on the same notice. In the absence of any authority to reopen and decide the matter afresh, the subsequent order lacked legal sanction.

Conclusion: The Collector had no jurisdiction to readjudicate the case, and the impugned order was invalid.

Final Conclusion: The appeal succeeded because the later adjudication was set aside as being without authority in law, leaving the earlier appellate determination undisturbed.

Ratio Decidendi: Where an appellate tribunal sets aside an adjudication as without jurisdiction and does not remand the matter, the original proceedings stand concluded and the authority cannot revive and decide the case again on the same notice without fresh jurisdiction.

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