Re-determination under section 73 must be completed within prescribed limitation and limited to timely-issued notices. The proper officer must issue any order re-determining tax, interest and penalty within two years of communication of the appellate direction, and may re-determine only those amounts (tax short-paid or not paid, wrongly availed or utilized input tax credit, or erroneous refund) where the original show-cause notice was issued within the limitation period applicable to non-fraud assessments; amounts where the non-fraud limitation had already expired are time-barred and the proceedings must be dropped.