ORDER 1. Learned counsel for the appellant submits that this Court in the earlier proceedings had directed the appellant to raise the issue not (sic now) involved by way of a rectification application but the Tribunal has rejected such application. 2. This Court having permitted the appellant to raise the said issue before the Tribunal it is imperative that the appellant should have an opportunity of agitating this issue after the remand from this Court. 3. However, since the Tribunal has remanded the matter back to the Commissioner whatever may be the reason for such remand, we think that the appellant will have another opportunity to reagitate this issue. 4. The learned counsel for the appellant submits that in view of the finding recorded by the Tribunal such an attempt will be futile. Be that as it may, we think the appellant should approach the Commissioner as directed by the Tribunal and if he is unable to reagitate the issue now involved before that forum he may agitate the same before the Tribunal after the Commissioner decides the matter on remand. 5. Should the appellant fail to get an opportunity to raise this issue in the next round in the Tribunal, it will always be open to the appellant to approach this Court since the issue which was remanded to be decided by the Tribunal by this Court in the earlier proceedings remains undecided. 6. With the above observations, this appeal is disposed of.