Compounded levy interest and penalty dispute ended by prior binding rulings; no substantial question of law arose.

Prior binding decisions on the same controversy under the compounded levy scheme had already settled the issues of interest and penalty, including the connected Supreme Court line of cases. Because the revenue did not dispute that those rulings concluded the matter, the Punjab and Haryana High Court held that the controversy did not survive for fresh adjudication in the appeals. No substantial question of law arose for consideration, and the revenue's appeals were dismissed.

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Issues: Whether any substantial question of law arose in the revenue's appeals in view of the prior binding decisions on the same controversy concerning interest and penalty under the compounded levy scheme.

Analysis: The appeals were governed by the earlier decision of the same High Court following the Supreme Court ruling in the connected line of cases, and the revenue did not dispute that the issues stood concluded by those decisions. In that situation, the controversy regarding the levy of interest and penalty under the compounded levy regime did not survive for fresh adjudication in the appeals.

Conclusion: No substantial question of law arose for consideration, and the revenue's appeals were dismissed.

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