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    <title>2001 (5) TMI 650 - CEGAT, NEW DELHI</title>
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    <description>An adjudication cannot validly proceed where the underlying show cause notice has already been quashed by the High Court, because no surviving proceeding remains for determination. An order passed after the foundational notice has ceased to exist is without legal basis and is null and void. The impugned adjudication therefore could not stand, and the appeal succeeded.</description>
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    <pubDate>Tue, 15 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 650 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=100071</link>
      <description>An adjudication cannot validly proceed where the underlying show cause notice has already been quashed by the High Court, because no surviving proceeding remains for determination. An order passed after the foundational notice has ceased to exist is without legal basis and is null and void. The impugned adjudication therefore could not stand, and the appeal succeeded.</description>
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      <pubDate>Tue, 15 May 2001 00:00:00 +0530</pubDate>
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