https://www.taxtmi.com/caselaws?id=45590 An appellate order setting aside an adjudication order on a preliminary natural justice ground, while stating that the matter was left "without prejudice to the merits of the case," may be treated as an implied remand or continuation of proceedings. The substance of the order, rather than the absence of express remand words, shows whether the merits were kept open for fresh determination. On that construction, a new show cause notice on the same allegations is not barred, because the earlier proceedings are not finally terminated and the departmental authority may inquire into the charges afresh. en-us Sat, 02 Sep 1967 00:00:00 +0530 Mon, 12 Jul 2010 16:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45590 An appellate order setting aside an adjudication order on a preliminary natural justice ground, while stating that the matter was left "without prejudice to the merits of the case," may be treated as an implied remand or continuation of proceedings. The substance of the order, rather than the absence of express remand words, shows whether the merits were kept open for fresh determination. On that construction, a new show cause notice on the same allegations is not barred, because the earlier proceedings are not finally terminated and the departmental authority may inquire into the charges afresh. Case-Laws Central Excise Sat, 02 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45590