learned counsel for the Assessee vehemently contended that the Tribunal has directed the Commissioner to afford opportunity to the Assessee and it has also given full liberty to the Commissioner to consider the question of registration afresh. An order for reconsidering the issue already decided cannot be mechanically passed, unless and until, the superior authority or the Court is convinced that the exercise of discretion either improper or illegal. As pointed out earlier, personal opinion has no room in such matters. Thus, the Tribunal ought not to have remanded the matter for fresh consideration and the order of remand deserves to be set aside.