https://www.taxtmi.com/caselaws?id=40002 The Supreme Court allowed the appeal, set aside the High Court's order, dismissed the writ petition, and reinstated the fresh adjudicatory proceedings initiated by the Assistant Collector. The Court emphasized that the Appellate Collector's order, vacated due to procedural flaws, did not bar new proceedings and lacked explicit directions against it. The decision was based on the interpretation of the order's wording, particularly the term "without prejudice," indicating the order was not final and did not prevent further actions in compliance with the law. en-us Wed, 26 Apr 1978 00:00:00 +0530 Mon, 04 Aug 2014 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40002 The Supreme Court allowed the appeal, set aside the High Court's order, dismissed the writ petition, and reinstated the fresh adjudicatory proceedings initiated by the Assistant Collector. The Court emphasized that the Appellate Collector's order, vacated due to procedural flaws, did not bar new proceedings and lacked explicit directions against it. The decision was based on the interpretation of the order's wording, particularly the term "without prejudice," indicating the order was not final and did not prevent further actions in compliance with the law. Case-Laws Customs Wed, 26 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40002