SUPERINTENDENT (TECH. I) CENTRAL EXCISE I.D.D.JABALPUR AND vs PRATAP RAI

The Supreme Court held that an order vacating a previous decision 'without prejudice' does not preclude fresh adjudicatory proceedings, as it indicates the prior order was invalid due to a violation of natural justice principles. The Court clarified that such an order does not constitute a final decision on the merits, allowing for new proceedings to be initiated. The appeal was allowed, affirming that the Appellate Collector's order implied the necessity for compliance with natural justice in subsequent hearings.