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    <title>1998 (5) TMI 203 - CEGAT, NEW DELHI</title>
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    <description>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.</description>
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    <pubDate>Tue, 19 May 1998 00:00:00 +0530</pubDate>
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      <title>1998 (5) TMI 203 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90493</link>
      <description>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.</description>
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