https://www.taxtmi.com/caselaws?id=236510 A final Tribunal order in the assessee's own case could not be ignored by the adjudicating or appellate authorities to sustain a fresh demand. As no power of review or disregard was shown, the earlier determination, having attained finality and remaining unchallenged, bound the authorities. Subsequent legislative amendments relied upon by the Revenue did not authorise reopening of a matter already concluded in the assessee's favour. The contrary demand was therefore not maintainable. en-us Fri, 26 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236510 A final Tribunal order in the assessee's own case could not be ignored by the adjudicating or appellate authorities to sustain a fresh demand. As no power of review or disregard was shown, the earlier determination, having attained finality and remaining unchallenged, bound the authorities. Subsequent legislative amendments relied upon by the Revenue did not authorise reopening of a matter already concluded in the assessee's favour. The contrary demand was therefore not maintainable. Case-Laws Service Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236510