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    <description>The Tribunal set aside the Commissioner&#039;s order and remanded the case for de novo proceedings to ensure accurate measurement for capacity determination. The Commissioner&#039;s failure to comply with the Tribunal&#039;s order for re-verification was deemed a disregard for judicial norms, leading to the setting aside of the Commissioner&#039;s order and a directive for a fresh decision in line with the Tribunal&#039;s directive. The Commissioner&#039;s duty to follow the Tribunal&#039;s direction was emphasized, highlighting the binding nature of higher authorities&#039; orders on lower authorities to maintain judicial discipline.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s order and remanded the case for de novo proceedings to ensure accurate measurement for capacity determination. The Commissioner&#039;s failure to comply with the Tribunal&#039;s order for re-verification was deemed a disregard for judicial norms, leading to the setting aside of the Commissioner&#039;s order and a directive for a fresh decision in line with the Tribunal&#039;s directive. The Commissioner&#039;s duty to follow the Tribunal&#039;s direction was emphasized, highlighting the binding nature of higher authorities&#039; orders on lower authorities to maintain judicial discipline.</description>
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