https://www.taxtmi.com/caselaws?id=72706 Constructive res judicata barred the department from reopening the assessable value dispute and raising a later excise demand on packing and delivery charges after the High Court had already decided the valuation issue between the parties. The earlier writ proceedings had directly addressed what constituted the value of the goods for excise purposes, and the department could have raised the includibility of packing and delivery charges then as an alternative basis. Because Explanation IV to Section 11 of the Code of Civil Procedure applies to writ proceedings under Articles 226 and 32, the same valuation controversy could not be reopened in a subsequent demand. The demand was therefore unsustainable. en-us Thu, 05 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 14:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72706 Constructive res judicata barred the department from reopening the assessable value dispute and raising a later excise demand on packing and delivery charges after the High Court had already decided the valuation issue between the parties. The earlier writ proceedings had directly addressed what constituted the value of the goods for excise purposes, and the department could have raised the includibility of packing and delivery charges then as an alternative basis. Because Explanation IV to Section 11 of the Code of Civil Procedure applies to writ proceedings under Articles 226 and 32, the same valuation controversy could not be reopened in a subsequent demand. The demand was therefore unsustainable. Case-Laws Central Excise Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72706