https://www.taxtmi.com/caselaws?id=86454 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. en-us Mon, 01 Jan 1996 00:00:00 +0530 Wed, 24 Aug 2011 18:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86454 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. Case-Laws Customs Mon, 01 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86454