Merits-based appellate decision should end the dispute; remand after a substantive finding was held unsustainable.

Once the Tribunal had found the evidence sufficient to decide the dispute on merits, a further remand to the Collector was inappropriate. An appellate body that is able to reach a substantive conclusion should ordinarily dispose of the entire controversy itself, rather than send the matter back after deciding an issue against one party. The remand order was therefore unsustainable, and the appeal succeeded.

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Issues: Whether the Tribunal, after recording a finding on the merits of the dispute, could remand the matter to the Collector for fresh decision instead of deciding the appeal and cross-objections itself.

Analysis: The order records that once the Tribunal considered the evidence sufficient to return a finding on merits, a further remand to the Collector was inappropriate. Where the appellate body is able to reach a merits-based conclusion, it should ordinarily dispose of the entire controversy itself rather than send the matter back after deciding a substantive issue against one party.

Conclusion: The remand order was unsustainable and the appeal succeeded.

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