Exemption on remand must follow binding directions and existing eligibility records, or the assessment can be set aside.

An assessment made on remand that merely repeated the earlier view, without complying with the revisional directions or considering the existing eligibility certificate, could not stand. The HC held that the assessing authority had to independently apply the relevant exemption notification, including the possible effect of condition 9, and the revisional order also failed to address the remand mandate. The impugned assessment and revisional orders were therefore set aside, and the matter was remanded for fresh adjudication in accordance with law, leaving the substantive exemption entitlement to be determined again.

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Issues: Whether the assessment and revisional orders rejecting exemption on the excess production and ignoring the directions contained in the earlier remand order were liable to be set aside and the matter remanded for fresh decision.

Analysis: The assessment on remand did not examine the matter in the manner directed by the revisional authority and merely reiterated the earlier view, despite the existence of the eligibility certificate already on record. The revisional order affirming that assessment also failed to address the effect of the remand directions. In such circumstances, the extent of exemption available under the relevant exemption notification, including the possible bearing of condition 9, required fresh consideration by the assessing authority.

Conclusion: The impugned assessment and revisional orders were set aside and the matter was remanded to the assessing authority for a fresh decision in accordance with law.

Final Conclusion: The petitioner obtained relief by reopening of the assessment process, but the substantive entitlement to exemption was left for reconsideration on remand.

Ratio Decidendi: Where an assessment on remand ignores binding directions and does not independently apply the relevant exemption notification and existing eligibility certificate, the resulting order is liable to be set aside and the matter remitted for fresh adjudication.

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