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1978 (4) TMI 97 - SC - CustomsWhether the High Court has erred in not properly interpreting the order of the Appellate Collector? Held that:- A careful consideration of the facts and circumstances of the present case, we are clearly of the opinion that where an order passed in appeal vacates the order of the first Tribunal on purely technical grounds and expressly states that it was being passed without prejudice which means an order not on the merits of the case, such an order does not debar fresh adjudicatory proceedings which may be justified under the law. It is necessary for the court interpreting an order of this kind to give full and complete effect to the exact words used by the authorities and not to draw a sweeping conclusion merely from the fact that no explicit direction has been made by the appellate authority. We are unable to agree in this case with the High Court that as no express words were used in the order of the Appellate Collector remanding the case, the Assistant Collector was not justified in commencing fresh adjudicatory proceedings against the respondent - we allow the appeal, set aside the order of the High Court
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