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    <description>Prior binding decisions on the same controversy under the compounded levy scheme had already settled the issues of interest and penalty, including the connected Supreme Court line of cases. Because the revenue did not dispute that those rulings concluded the matter, the Punjab and Haryana High Court held that the controversy did not survive for fresh adjudication in the appeals. No substantial question of law arose for consideration, and the revenue&#039;s appeals were dismissed.</description>
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      <description>Prior binding decisions on the same controversy under the compounded levy scheme had already settled the issues of interest and penalty, including the connected Supreme Court line of cases. Because the revenue did not dispute that those rulings concluded the matter, the Punjab and Haryana High Court held that the controversy did not survive for fresh adjudication in the appeals. No substantial question of law arose for consideration, and the revenue&#039;s appeals were dismissed.</description>
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