Finality of factual determination bars re-determination of annual production capacity once the issue has already been conclusively settled.

The annual capacity of production could not be re-determined from three chambers to five chambers because the same factual issue had already been finally decided on verification reports showing only three chambers in use after two chambers were dismantled. Once the earlier departmental challenge on that record had attained finality, the subsequent adjudication could not reopen the concluded issue. The later order was a re-agitation of a matter already settled on facts and was therefore unsustainable; it was set aside in favour of the assessee.

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Issues: Whether the impugned order re-determining the annual capacity of production from three chambers to five chambers was sustainable when the same factual issue had already attained finality in an earlier final order.

Analysis: The annual capacity of production had earlier been determined on the basis of verification reports showing that only three chambers were in use after two chambers had been dismantled. The earlier departmental challenge to that determination had already been dismissed on the same factual record, and that decision had attained finality. Once the same issue had been conclusively decided on facts, the subsequent adjudication could not reopen it. The later order therefore amounted to a re-agitation of an issue already concluded, and the bar of finality applied.

Conclusion: The impugned order was unsustainable and was set aside in favour of the assessee.

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