https://www.taxtmi.com/caselaws?id=162583 Once an order-in-appeal is accepted in the statutory review process, the service tax appeal scheme does not permit the matter to be reopened after the appeal period has expired. A later administrative letter or a similar issue pending elsewhere does not create a fresh cause of action or authorise a second review of a concluded review decision. The expiry of the statutory time limit also gives the other side a corresponding right to rely on finality. On that basis, the Court rejected the request for condonation of delay, sustained the impugned order, and dismissed the departmental challenge. en-us Thu, 26 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162583 Once an order-in-appeal is accepted in the statutory review process, the service tax appeal scheme does not permit the matter to be reopened after the appeal period has expired. A later administrative letter or a similar issue pending elsewhere does not create a fresh cause of action or authorise a second review of a concluded review decision. The expiry of the statutory time limit also gives the other side a corresponding right to rely on finality. On that basis, the Court rejected the request for condonation of delay, sustained the impugned order, and dismissed the departmental challenge. Case-Laws Service Tax Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162583