https://www.taxtmi.com/caselaws?id=241147 A consequential duty demand based on an annual capacity fixation that wrongly included the length of galleries in a stenter could still be challenged, because binding precedent had already settled that galleries are not to be counted. The absence of a separate appeal against the original capacity-fixation order did not bar the assessee from contesting the downstream demand. The objection that the foundational order had attained finality was rejected, since a demand founded on an incorrect legal basis remains open to challenge in consequential proceedings. en-us Wed, 31 Jul 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241147 A consequential duty demand based on an annual capacity fixation that wrongly included the length of galleries in a stenter could still be challenged, because binding precedent had already settled that galleries are not to be counted. The absence of a separate appeal against the original capacity-fixation order did not bar the assessee from contesting the downstream demand. The objection that the foundational order had attained finality was rejected, since a demand founded on an incorrect legal basis remains open to challenge in consequential proceedings. Case-Laws Central Excise Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241147