Binding appellate directions must be followed in fresh adjudication; failure to grant hearing justified remand for reconsideration.

Subordinate adjudicating authorities must comply with binding appellate directions when a matter is sent back for fresh decision, including directions to grant personal hearing and decide within the stipulated time. Ignoring those directions and proceeding to reject relief without compliance constitutes a breach of judicial discipline and violates the requirement of fair hearing. On that basis, the non-compliant order was found improper and the matter was remanded for fresh adjudication after giving personal hearing and deciding the case expeditiously in accordance with the earlier mandate.

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Issues: Whether the adjudicating authority was bound to comply with the appellate authority's earlier directions to grant personal hearing and decide the matter within the stipulated time, and whether the matter should be remanded for fresh adjudication.

Analysis: The earlier appellate order had specifically directed readjudication after granting personal hearing and within a fixed period. The adjudicating authority nevertheless proceeded to reject the request for condonation without complying with those directions, despite repeated reminders. Such disregard of the appellate mandate was treated as a clear breach of judicial discipline. The order also relied on the principle that revenue authorities are bound by the decisions of higher appellate authorities.

Conclusion: The non-compliance was held improper, the adjudicating authority was reprimanded, and the matter was remanded for fresh decision after granting personal hearing within the time directed.

Final Conclusion: The appellant obtained a remand for fresh adjudication, with a binding direction to afford personal hearing and decide the matter expeditiously.

Ratio Decidendi: Subordinate adjudicating authorities must strictly follow binding directions of appellate authorities and cannot ignore them while deciding the matter afresh; failure to do so justifies remand for reconsideration after observance of natural justice.

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