https://www.taxtmi.com/caselaws?id=251984 A tribunal cannot validly maintain two inconsistent final orders in the same appeal without first verifying the status of the earlier order. Here, an earlier order had partly allowed the appeal and reduced the penalty, but a later order in the same matter again with a different penalty figure, creating a procedural inconsistency. The court held that the tribunal had to ascertain whether the earlier order was reasoned and whether it had been withdrawn before proceeding. The later order was set aside and the matter remanded for verification and fresh disposal in accordance with law. en-us Thu, 11 Sep 2014 00:00:00 +0530 Tue, 12 May 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251984 A tribunal cannot validly maintain two inconsistent final orders in the same appeal without first verifying the status of the earlier order. Here, an earlier order had partly allowed the appeal and reduced the penalty, but a later order in the same matter again with a different penalty figure, creating a procedural inconsistency. The court held that the tribunal had to ascertain whether the earlier order was reasoned and whether it had been withdrawn before proceeding. The later order was set aside and the matter remanded for verification and fresh disposal in accordance with law. Case-Laws Customs Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251984