https://www.taxtmi.com/caselaws?id=263130 The Supreme Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision, ruling that the show cause notice issued by the Commissioner after the order passed by the Joint Secretary was improper due to the application of res judicata. The Court emphasized that the Commissioner could not reopen proceedings once the higher authority's order had settled the matter. While affirming the Tribunal's decision, the Court granted the appellant the liberty to pursue other legal avenues, subject to the law, and allowed the respondent to defend against any new proceedings. The civil appeal was dismissed, permitting the appellant to explore further legal options, including invoking the principles of the Limitation Act. en-us Fri, 31 Jul 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263130 The Supreme Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision, ruling that the show cause notice issued by the Commissioner after the order passed by the Joint Secretary was improper due to the application of res judicata. The Court emphasized that the Commissioner could not reopen proceedings once the higher authority's order had settled the matter. While affirming the Tribunal's decision, the Court granted the appellant the liberty to pursue other legal avenues, subject to the law, and allowed the respondent to defend against any new proceedings. The civil appeal was dismissed, permitting the appellant to explore further legal options, including invoking the principles of the Limitation Act. Case-Laws Customs Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263130