https://www.taxtmi.com/caselaws?id=90238 A de novo adjudication cannot lawfully purport to confirm an earlier order that had already been set aside by the Tribunal, because that order no longer existed in law. The adjudicating authority was required to make a fresh determination on the material before it, not to repeat the earlier conclusion. The appellants were also entitled to have their submissions considered afresh and to receive proper opportunity before any new finding was recorded. The impugned order was therefore set aside and the matter remanded for fresh adjudication. en-us Tue, 22 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90238 A de novo adjudication cannot lawfully purport to confirm an earlier order that had already been set aside by the Tribunal, because that order no longer existed in law. The adjudicating authority was required to make a fresh determination on the material before it, not to repeat the earlier conclusion. The appellants were also entitled to have their submissions considered afresh and to receive proper opportunity before any new finding was recorded. The impugned order was therefore set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90238