https://www.taxtmi.com/caselaws?id=96507 An adjudication order cannot stand where the earlier order had already been set aside and ceased to exist. In remand proceedings, the Commissioner must pass a fresh de novo order determining duty and penalty on the basis of the record and the Tribunal's directions; mere reference to the earlier, non-existent order is a jurisdictional defect going to the root of the matter. The assessees must also be given an opportunity to produce evidence in the fresh proceedings. The impugned order was therefore unsustainable and was set aside, with the matter remitted for fresh adjudication in accordance with the earlier remand directions. en-us Mon, 03 Jan 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96507 An adjudication order cannot stand where the earlier order had already been set aside and ceased to exist. In remand proceedings, the Commissioner must pass a fresh de novo order determining duty and penalty on the basis of the record and the Tribunal's directions; mere reference to the earlier, non-existent order is a jurisdictional defect going to the root of the matter. The assessees must also be given an opportunity to produce evidence in the fresh proceedings. The impugned order was therefore unsustainable and was set aside, with the matter remitted for fresh adjudication in accordance with the earlier remand directions. Case-Laws Central Excise Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96507