https://www.taxtmi.com/caselaws?id=270008 Royalty was held deductible from assessable value where payment to the principal was established, and the earlier appellate order on that point had attained finality because it was not challenged. On remand, the adjudicating authority verified the evidence, found that royalty had in fact been paid, and excluded it from the assessable value in accordance with the earlier direction. The later appeal was treated as an attempt to reopen an issue already concluded, and the subsequent proceedings were held barred by merger of the later order into the unchallenged appellate determination. The Revenue's appeal was therefore dismissed as not maintainable. en-us Tue, 17 Nov 2015 00:00:00 +0530 Thu, 17 Aug 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270008 Royalty was held deductible from assessable value where payment to the principal was established, and the earlier appellate order on that point had attained finality because it was not challenged. On remand, the adjudicating authority verified the evidence, found that royalty had in fact been paid, and excluded it from the assessable value in accordance with the earlier direction. The later appeal was treated as an attempt to reopen an issue already concluded, and the subsequent proceedings were held barred by merger of the later order into the unchallenged appellate determination. The Revenue's appeal was therefore dismissed as not maintainable. Case-Laws Central Excise Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270008