https://www.taxtmi.com/caselaws?id=82180 Fresh adjudication for recovery of modvat credit was barred because the earlier limitation finding, including rejection of suppression or misstatement, had attained finality and the department could not reopen the same cause by omitting to raise the extended-limitation point earlier. The principle of res judicata, including constructive res judicata, was applied to quasi-judicial proceedings, and the recovery order was without authority. The extended five-year period was also unavailable because the credit entries were disclosed in statutory records and returns, and the only omission was non-inclusion of colour picture tubes in the modvat declaration, which did not amount to suppression or wilful misstatement. The demand was therefore unsustainable on merits. en-us Wed, 04 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 15:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82180 Fresh adjudication for recovery of modvat credit was barred because the earlier limitation finding, including rejection of suppression or misstatement, had attained finality and the department could not reopen the same cause by omitting to raise the extended-limitation point earlier. The principle of res judicata, including constructive res judicata, was applied to quasi-judicial proceedings, and the recovery order was without authority. The extended five-year period was also unavailable because the credit entries were disclosed in statutory records and returns, and the only omission was non-inclusion of colour picture tubes in the modvat declaration, which did not amount to suppression or wilful misstatement. The demand was therefore unsustainable on merits. Case-Laws Central Excise Wed, 04 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82180