Finality of Tribunal findings bars reopening settled levy issues; remand for re-quantification was left undisturbed.

An issue finally decided by an unchallenged Tribunal order cannot be reopened in later proceedings. The earlier order on the merits of anti-dumping duty, interest and penalty had attained finality, so the subsequent remand for re-quantification was treated as consistent with that settled determination and caused no prejudice to the Revenue. On that basis, the Supreme Court found no ground to interfere with the remand order and dismissed the appeal, leaving the earlier final determination undisturbed.

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Issues: Whether the impugned order of the Tribunal remanding the matter for re-quantification of anti-dumping duty, interest and penalty called for interference when the earlier order of the Tribunal on the merits of levy had attained finality.

Analysis: The unchallenged first order of the Tribunal had already concluded the merits of the levy and had attained finality. The later order of remand was found to be consistent with that earlier final order and, therefore, did not prejudice the Revenue or justify reopening the settled question.

Conclusion: The Tribunal's order did not warrant interference and the appeal was dismissed.

Final Conclusion: The dispute was concluded against the Revenue, with the earlier final determination of the Tribunal remaining undisturbed.

Ratio Decidendi: An issue finally decided by an unchallenged order cannot be reopened in subsequent proceedings, and a remand order consistent with that final determination does not justify interference.

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