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    <title>1992 (2) TMI 191 - CEGAT, NEW DELHI</title>
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    <description>A draft adjudication order signed by the Collector did not constitute a valid final order because it had not been completed and authenticated in the form required by law. The Tribunal applied the principle that a quasi-judicial decision becomes operative only when finally expressed as a lawful adjudication, and therefore treated the purported order as invalid. As the order itself failed on this threshold issue, the Tribunal did not examine the duty demand or penalties. The impugned order was set aside and the matter remitted for fresh adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81604</link>
      <description>A draft adjudication order signed by the Collector did not constitute a valid final order because it had not been completed and authenticated in the form required by law. The Tribunal applied the principle that a quasi-judicial decision becomes operative only when finally expressed as a lawful adjudication, and therefore treated the purported order as invalid. As the order itself failed on this threshold issue, the Tribunal did not examine the duty demand or penalties. The impugned order was set aside and the matter remitted for fresh adjudication.</description>
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      <pubDate>Fri, 07 Feb 1992 00:00:00 +0530</pubDate>
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