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2017 (2) TMI 381 - AT - Central ExciseWhether an adjudication order can, in the manner natural to protozoa, split into two? - Held that: - 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 Doubtlessly, it was the Tribunal that did order the second de novo proceedings, but it occurred after conclusion of the first and without nullifying that de novo order - The adjudicating authority, fully aware that their own appeal was, as yet, pending for disposal in the Tribunal, should have awaited disposal of that appeal before taking up the adjudication. Even when the second order was in possession of the adjudicating authority, and being cognizant of the first de novo order, appropriate clarification should have been sought from the Tribunal. Not having taken corrective steps, the consequences must follow, as surely as night follows day. The impugned order is rendered a nullity and the merits in a null order is beyond the scope of consideration in this appeal - appeal disposed off.
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