Finality of tribunal orders bars re-litigation of the same exemption issue after acceptance of the earlier decision.

Finality of an earlier Tribunal order barred the Revenue from reopening the respondent's entitlement to Notification No. 33/99-CE for a period substantially covered by that order. The same issue had already been decided in the respondent's favour and had attained finality because no further challenge was pursued. A later show-cause notice and appeal sought to re-agitate the identical controversy for substantially the same period, which was not permissible. The principle of finality and judicial discipline prevented the Revenue from taking a contrary stand on an issue already concluded, so the challenge to the notification benefit failed.

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Issues: Whether the Revenue could reopen and re-agitate the respondent's entitlement to the benefit of Notification No. 33/99-CE dated 08.07.1999 for a period substantially covered by an earlier final order of the Tribunal.

Analysis: The earlier Tribunal order had already decided the respondent's entitlement under the notification for the relevant period and had attained finality, as the Revenue did not pursue it further. The subsequent show-cause notice and appeal covered the same period in substantial part and raised the same controversy. In such circumstances, the Revenue could not be permitted to take a contrary stand on an identical issue after accepting the earlier decision. The principle of finality and judicial discipline barred renewed litigation on the same question.

Conclusion: The Revenue was not entitled to reopen the concluded issue, and the challenge to the respondent's availment of the notification benefit failed.

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