https://www.taxtmi.com/caselaws?id=206491 An assessment order fixing excise liability remained final, and a later notice under Section 11A was confined to recovery of the crystallised balance. The doctrine of merger did not apply because the later proceedings were not appellate or revisional in nature and could not substitute or modify the original determination. Proceedings under Section 11A were treated as execution only, so the authority could not reopen settled liability or go behind the final order, even if a later case expressed a different legal view. The final determination therefore remained operative and enforceable, and the challenge to the recovery-related order failed. en-us Mon, 10 Jan 2011 00:00:00 +0530 Wed, 19 Oct 2011 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206491 An assessment order fixing excise liability remained final, and a later notice under Section 11A was confined to recovery of the crystallised balance. The doctrine of merger did not apply because the later proceedings were not appellate or revisional in nature and could not substitute or modify the original determination. Proceedings under Section 11A were treated as execution only, so the authority could not reopen settled liability or go behind the final order, even if a later case expressed a different legal view. The final determination therefore remained operative and enforceable, and the challenge to the recovery-related order failed. Case-Laws Central Excise Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206491