https://www.taxtmi.com/caselaws?id=125274 A statutory authority cannot supersede its own final duty determination by issuing a later contrary communication unless it follows the review procedure expressly provided by law. Where a Commissioner had already passed a final order fixing duty liability under a compounded levy arrangement, a subsequent inconsistent order could not unsettle that position for the relevant period and could operate, if at all, only prospectively. The later order was therefore invalid, and any demand founded on it was unsustainable. The original duty determination remained effective, and the Revenue's challenge failed. en-us Tue, 17 Feb 2009 00:00:00 +0530 Mon, 22 Oct 2012 13:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125274 A statutory authority cannot supersede its own final duty determination by issuing a later contrary communication unless it follows the review procedure expressly provided by law. Where a Commissioner had already passed a final order fixing duty liability under a compounded levy arrangement, a subsequent inconsistent order could not unsettle that position for the relevant period and could operate, if at all, only prospectively. The later order was therefore invalid, and any demand founded on it was unsustainable. The original duty determination remained effective, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125274