https://www.taxtmi.com/caselaws?id=210982 An earlier appellate order held that Bitulux Insulation Board and Insulation Board were the same product and that converting one into the other did not amount to manufacture. Because the revenue did not challenge that finding, it attained finality and could not be reopened through subsequent show cause notices or orders demanding differential duty. The Court held that the revenue could not relitigate the same controversy after the operative finding on identity of product and absence of manufacture had become final, so the differential duty demand was unsustainable. en-us Thu, 09 Feb 2012 00:00:00 +0530 Thu, 23 Aug 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210982 An earlier appellate order held that Bitulux Insulation Board and Insulation Board were the same product and that converting one into the other did not amount to manufacture. Because the revenue did not challenge that finding, it attained finality and could not be reopened through subsequent show cause notices or orders demanding differential duty. The Court held that the revenue could not relitigate the same controversy after the operative finding on identity of product and absence of manufacture had become final, so the differential duty demand was unsustainable. Case-Laws Central Excise Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210982