https://www.taxtmi.com/caselaws?id=208927 An appealable assessment order fixing annual capacity and duty liability attains finality when no statutory appeal is filed, and its correctness cannot be questioned collaterally in recovery or execution proceedings. A later Supreme Court ruling treating exclusion of gallery length as clarificatory and retrospective did not permit reopening a concluded assessment, because the dispute was not a pure jurisdictional nullity but an alleged error in determination. The settled principle applied was that an unchallenged assessment order remains binding and the assessee cannot resist recovery on that basis. en-us Tue, 24 Aug 2010 00:00:00 +0530 Fri, 03 Feb 2012 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208927 An appealable assessment order fixing annual capacity and duty liability attains finality when no statutory appeal is filed, and its correctness cannot be questioned collaterally in recovery or execution proceedings. A later Supreme Court ruling treating exclusion of gallery length as clarificatory and retrospective did not permit reopening a concluded assessment, because the dispute was not a pure jurisdictional nullity but an alleged error in determination. The settled principle applied was that an unchallenged assessment order remains binding and the assessee cannot resist recovery on that basis. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208927