https://www.taxtmi.com/caselaws?id=46537 A quasi-judicial appellate authority cannot pass a second contradictory order against the same original order once an earlier appellate order is already in force; a later appellate determination without lawful review or reconsideration is inoperative and a nullity. Where a subsequent tribunal order rests on such an invalid appellate order, it cannot stand without fresh adjudication after hearing the affected party. The text also notes that natural justice requires a proper merits hearing on the legality of the first appellate order before any confirming order is sustained. The matter was therefore remitted for fresh decision on merits, with no final view expressed on the classification dispute. en-us Tue, 23 Jul 2002 00:00:00 +0530 Thu, 22 Jul 2010 13:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46537 A quasi-judicial appellate authority cannot pass a second contradictory order against the same original order once an earlier appellate order is already in force; a later appellate determination without lawful review or reconsideration is inoperative and a nullity. Where a subsequent tribunal order rests on such an invalid appellate order, it cannot stand without fresh adjudication after hearing the affected party. The text also notes that natural justice requires a proper merits hearing on the legality of the first appellate order before any confirming order is sustained. The matter was therefore remitted for fresh decision on merits, with no final view expressed on the classification dispute. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46537