Finality of unchallenged appellate orders bars reopening of duty adjustment in later proceedings.

An issue resolved by an earlier appellate order that was not challenged and had attained finality cannot be reopened indirectly in later proceedings. The adjudicating authority and Tribunal were bound to follow the earlier direction allowing adjustment of duty liability, and the revenue could not dispute that adjustment in a second round of litigation. On that basis, the proposed questions did not survive as substantial questions of law, and the dispute remained decided in favour of the assessee.

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Issues: Whether the revenue could dispute in the second round the adjustment of duty liability when the earlier order allowing such adjustment had not been challenged and had attained finality.

Analysis: The earlier appellate order permitting adjustment was never put in issue by the revenue. In the subsequent proceedings, the adjudicating authority and the Tribunal were bound to follow the directions that had already become final. Once the revenue had not appealed against the earlier order, the same point could not be reopened indirectly in the later round of litigation. The proposed questions, therefore, did not survive as substantial questions of law.

Conclusion: The issue was decided against the revenue and in favour of the assessee.

Final Conclusion: The appeal failed because the adjustment already allowed in the unchallenged earlier order could not be disturbed in the second round of proceedings.

Ratio Decidendi: An issue concluded by an unchallenged and final appellate order cannot be reopened in subsequent proceedings, and no substantial question of law arises on that basis.

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