https://www.taxtmi.com/caselaws?id=171877 The revenue could not reopen an issue already concluded by an earlier decision that had attained finality after dismissal of its appeal. The Court treated the prior determination as binding, and the revenue's attempt to argue factual differences between the two matters did not permit re-agitation of the same question. The issue was resolved against the revenue and in favour of the assessee, leaving the assessee's position undisturbed. en-us Wed, 30 Mar 2011 00:00:00 +0530 Sat, 02 Sep 2017 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171877 The revenue could not reopen an issue already concluded by an earlier decision that had attained finality after dismissal of its appeal. The Court treated the prior determination as binding, and the revenue's attempt to argue factual differences between the two matters did not permit re-agitation of the same question. The issue was resolved against the revenue and in favour of the assessee, leaving the assessee's position undisturbed. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171877