https://www.taxtmi.com/caselaws?id=91334 A delegated rule cannot curtail a statutory right conferred by the parent Act, so actual production had to be considered for duty redetermination under the statute despite the assessee's option under Rule 96ZO(3). The Tribunal also stressed that a subordinate authority must comply with binding remand directions and cannot disregard them on the ground of disagreement; if it is dissatisfied, it must seek relief from a higher forum. Accordingly, the Commissioner was required to redetermine duty on the basis of actual production after hearing the assessee. en-us Fri, 15 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91334 A delegated rule cannot curtail a statutory right conferred by the parent Act, so actual production had to be considered for duty redetermination under the statute despite the assessee's option under Rule 96ZO(3). The Tribunal also stressed that a subordinate authority must comply with binding remand directions and cannot disregard them on the ground of disagreement; if it is dissatisfied, it must seek relief from a higher forum. Accordingly, the Commissioner was required to redetermine duty on the basis of actual production after hearing the assessee. Case-Laws Central Excise Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91334