https://www.taxtmi.com/caselaws?id=205594 Where an issue had already been conceded before the Tribunal and had attained finality after dismissal of the revenue's earlier appeal, the revenue could not reopen the same question by asserting factual differences. The principle applied was finality of adjudication: a concluded issue cannot be re-agitated on the same dispute once the earlier decision has become final. The issue was therefore answered against the revenue and in favour of the assessee. en-us Wed, 30 Mar 2011 00:00:00 +0530 Tue, 13 Sep 2011 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205594 Where an issue had already been conceded before the Tribunal and had attained finality after dismissal of the revenue's earlier appeal, the revenue could not reopen the same question by asserting factual differences. The principle applied was finality of adjudication: a concluded issue cannot be re-agitated on the same dispute once the earlier decision has become final. The issue was therefore answered against the revenue and in favour of the assessee. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205594