Finality of tribunal findings limits remand; a Commissioner cannot reopen an issue already conclusively decided on merits.

Where a tribunal has finally decided on merits that cocoa powder fell within the licence description of flour for duty-free import, a limited remand did not permit the Commissioner to reopen that concluded issue. The remand was confined to examining amendment sheets and related clarification, not to rehearing the core classification question. Because the earlier finding was not challenged and had attained finality between the parties, it bound the Commissioner on remand. The Commissioner could not disregard that finding and reach a contrary conclusion on the same issue, and the adverse order was set aside.

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Issues: Whether, after a limited remand by the Tribunal, the Commissioner could reopen and decide afresh the issue already concluded by the Tribunal that cocoa powder fell within the description of flour for the purpose of the duty-free import authorisation and the associated customs notification.

Analysis: The Tribunal, in the first round, had expressly held on merits that cocoa powder was covered by the term flour under the licence and that the imported goods were therefore within the description of the authorisation. The remand was confined only to examining the amendment sheets and other relevant clarification or circular, and did not authorise a rehearing of the core question already decided. Since the Department did not challenge the Tribunal's earlier finding, that determination attained finality inter se the parties and became binding on the Commissioner. The Commissioner was therefore not entitled to disregard that finding and return a contrary conclusion on the same issue.

Conclusion: The Commissioner could not reopen the merits of the already concluded issue, and the order against the assessee was rightly set aside. The appeal failed.

Ratio Decidendi: Where a tribunal has conclusively decided an issue on merits and the remand is limited, the adjudicating authority on remand cannot reopen that issue, particularly when the earlier finding has attained finality because it was not challenged.

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