https://www.taxtmi.com/caselaws?id=72755 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. en-us Wed, 08 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 17:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72755 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. Case-Laws Central Excise Wed, 08 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72755