Tribunal remand directions on fresh measurement must be followed; de novo refixation without compliance cannot stand.

A lower adjudicating authority must comply with an appellate tribunal's remand direction requiring fresh measurement before refixing annual capacity production; it cannot disregard that mandate by conducting de novo proceedings on its own view of the need for reverification. If the Revenue disputed the remand direction, the proper remedy was to challenge it before the appropriate forum, not to ignore it in subsequent proceedings. An order passed in breach of the appellate mandate and judicial discipline is not sustainable, and the resulting refixation without the directed re-measurement fails.

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Issues: Whether the Commissioner was bound to carry out the Tribunal's earlier direction to re-measure the relevant parameters before refixing annual capacity production, and whether the impugned de novo order could stand despite non-compliance with that direction.

Analysis: The earlier order of the Tribunal had expressly directed fresh measurement before fixing annual capacity production. That direction was binding on the lower adjudicating authority, which could not disregard it by independently re-appreciating the need for reverification. If the Revenue was aggrieved by the remand direction, the proper course was to challenge it before the appropriate forum rather than to ignore it in de novo proceedings. The impugned order was therefore passed in breach of judicial discipline and in defiance of the appellate mandate.

Conclusion: The issue is answered in favour of the assessee. The Commissioner was required to follow the Tribunal's earlier direction and the order made without reverification could not be sustained.

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