https://www.taxtmi.com/caselaws?id=153531 An issue conclusively decided in prior adjudication under the compounded levy scheme, and allowed to attain finality, cannot be reopened in later proceedings on the same statutory framework. Where an earlier final order held that the assessee was not an independent processor, the provisional capacity and duty determination dependent on that status ceased to survive. The later authority could not sustain a fresh duty demand, interest, or penalty by isolating part of the relevant period or relying on a statement when the earlier finding had already covered the production period and surrounding facts. The impugned demand and penalty were therefore held unsustainable, and consequential relief followed. en-us Thu, 07 Jan 2010 00:00:00 +0530 Wed, 24 Jul 2013 16:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153531 An issue conclusively decided in prior adjudication under the compounded levy scheme, and allowed to attain finality, cannot be reopened in later proceedings on the same statutory framework. Where an earlier final order held that the assessee was not an independent processor, the provisional capacity and duty determination dependent on that status ceased to survive. The later authority could not sustain a fresh duty demand, interest, or penalty by isolating part of the relevant period or relying on a statement when the earlier finding had already covered the production period and surrounding facts. The impugned demand and penalty were therefore held unsustainable, and consequential relief followed. Case-Laws Central Excise Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153531