Adjudication Orders Cannot Be Split; 2005 Order Invalid Due to Final 2002 Order Without Appeal.

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....Whether an adjudication order can, in the manner natural to protozoa, split into two? - The Commissioner who issued the order in 2005 was well aware of the existence of the order of 2002 and that it had, by lack of any appeal thereto, attained finality. Another order re-determining the value of the goods covered in the earlier order is, therefore, without sanction of law - AT....