https://www.taxtmi.com/caselaws?id=74892 The Tribunal held that initiating separate proceedings against the respondents for the same transaction after an earlier order of adjudication was impermissible. The subsequent proceedings by the Assistant Collector of Central Excise were deemed unjustified as they pertained to the same matter already adjudicated upon. The Tribunal emphasized that the actions of the Assistant Collector constituted double jeopardy and violated principles of fair play and justice. Consequently, the appeals filed by the Collector of Central Excise were rejected, affirming the earlier penalties imposed on the respondents. en-us Fri, 20 Jan 1989 00:00:00 +0530 Mon, 13 Jun 2011 11:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74892 The Tribunal held that initiating separate proceedings against the respondents for the same transaction after an earlier order of adjudication was impermissible. The subsequent proceedings by the Assistant Collector of Central Excise were deemed unjustified as they pertained to the same matter already adjudicated upon. The Tribunal emphasized that the actions of the Assistant Collector constituted double jeopardy and violated principles of fair play and justice. Consequently, the appeals filed by the Collector of Central Excise were rejected, affirming the earlier penalties imposed on the respondents. Case-Laws Central Excise Fri, 20 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74892