Final determination of production capacity cannot be reviewed without statutory power; review order held a legal nullity.

The statutory framework did not authorise the Commissioner to reopen and review his own final order determining a unit's annual production capacity. Once that determination had attained finality, a subsequent review order could not stand in law, and reliance on another order was unhelpful because review power was not in issue there. The legal effect was that the review order was a nullity and the original final determination remained undisturbed.

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Issues: Whether the Commissioner had the power to review his own final order determining the annual production capacity of the unit.

Analysis: The annual capacity of production had already been finally determined. The statutory framework did not empower the Commissioner to reopen and review that final determination on his own motion. The order relied on by the Revenue did not assist because the issue of review power was not the subject-matter there. Once the original determination attained finality, the subsequent review order could not stand in law.

Conclusion: The Commissioner had no power to review his own final order, and the review order was a nullity in law, in favour of the assessee.

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