Finality in composite adjudication bars duplicative appeals on the same issue after one merits decision.

Where the same question arose across multiple matters arising from a composite adjudication, and one Revenue appeal on that issue had already been decided on merits and attained finality, the final determination bound the parties and barred further piecemeal appeals on the remaining matters. Additional appeals covering the same issue were therefore not maintainable. The remaining appeals were dismissed in favour of the assessee.

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Issues: Whether the Revenue could maintain 43 further appeals against the remaining parts of a composite order after one appeal on the same issue had already been decided on merits and had attained finality between the parties.

Analysis: The same question had been raised in all 44 matters. One appeal filed by the Revenue was already heard and decided on merits, and the resulting finding had become final and binding. In such circumstances, the attempt to file additional appeals to cover the remaining parts of the same composite order was not permissible.

Conclusion: The further appeals were not entertainable. They were dismissed in favour of the assessee.

Ratio Decidendi: Where a composite adjudication raises the same issue in multiple matters and the issue has already been conclusively decided on merits in one appeal, that final decision binds the parties and bars piecemeal or duplicative appeals on the remaining matters.

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