Binding precedent defeated the revenue's remand challenge, making further Tribunal consideration unnecessary.

Binding precedent had already resolved the substantive issue against the revenue, as the assessee's appeals were allowed on merits and that view was affirmed by the High Court and the Supreme Court. The Court further noted that the same issue had later been decided by the Supreme Court against the revenue, so remanding the matter to the Tribunal would serve no fruitful purpose. It therefore declined to interfere with the Tribunal's treatment of the revenue's appeals and dismissed the challenge.

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Issues: Whether the revenue's appeal should be remanded for consideration on merits, or dismissed where the substantive issue had already been concluded against the revenue by binding precedent.

Analysis: The Court noted that the assessee's appeals against the adjudication order had already been allowed on merits, and that view had been affirmed by the High Court and further by the Supreme Court. It also observed that the issue raised by the revenue had subsequently been decided by the Supreme Court against the revenue. In that situation, a remand to the Tribunal would serve no fruitful purpose, and the Court found it unnecessary to decide the larger question whether the Tribunal was justified in dismissing the revenue's appeals on the ground of the earlier assessee appeals.

Conclusion: The revenue's challenge was not accepted, and the appeal was dismissed.

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