https://www.taxtmi.com/caselaws?id=45555 Under the statutory appellate scheme, an order vacating the Collector's decision "without prejudice to the merits of the case" does not by itself amount to a remand or authorise a de novo enquiry. The appellate authority's powers include confirming, altering, annulling or remitting, but the original tribunal's jurisdiction is not revived unless the appellate order expressly directs a fresh enquiry. A secret administrative communication cannot be read into the appellate order, and an analogy to certiorari proceedings does not alter the statutory effect. The operative result is that further proceedings by the Collector were not authorised. en-us Tue, 02 Jul 1963 00:00:00 +0530 Mon, 12 Jul 2010 13:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45555 Under the statutory appellate scheme, an order vacating the Collector's decision "without prejudice to the merits of the case" does not by itself amount to a remand or authorise a de novo enquiry. The appellate authority's powers include confirming, altering, annulling or remitting, but the original tribunal's jurisdiction is not revived unless the appellate order expressly directs a fresh enquiry. A secret administrative communication cannot be read into the appellate order, and an analogy to certiorari proceedings does not alter the statutory effect. The operative result is that further proceedings by the Collector were not authorised. Case-Laws Central Excise Tue, 02 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45555