https://www.taxtmi.com/caselaws?id=170451 A matter finally decided between the same parties on the same issue cannot be re-agitated in later proceedings, and the department was barred from reopening the dispute. The document also states that a rectification of mistake application is not maintainable against a revisionary order under section 35EE of the Central Excise Act because no express statutory power authorised the revisionary authority to rectify its own order. The operative effect is that finality of the earlier decision was preserved and the attempt to invoke rectification failed for want of legal basis. en-us Tue, 19 Jan 2010 00:00:00 +0530 Thu, 28 May 2015 13:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170451 A matter finally decided between the same parties on the same issue cannot be re-agitated in later proceedings, and the department was barred from reopening the dispute. The document also states that a rectification of mistake application is not maintainable against a revisionary order under section 35EE of the Central Excise Act because no express statutory power authorised the revisionary authority to rectify its own order. The operative effect is that finality of the earlier decision was preserved and the attempt to invoke rectification failed for want of legal basis. Case-Laws Central Excise Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170451