https://www.taxtmi.com/caselaws?id=177387 Because the underlying excise duty controversy had already been decided in the assessee's favour in earlier connected proceedings, the court treated the present issues as settled. The prior finding that the assessee was exempt from paying the additional excise duty, and the acceptance of the departmental challenge to that finding, left no independent basis to sustain interest, penalty, or the adverse finding on limitation. The substantial questions of law were therefore answered in favour of the assessee and against the Revenue. en-us Tue, 05 Nov 2013 00:00:00 +0530 Fri, 08 Jan 2016 11:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177387 Because the underlying excise duty controversy had already been decided in the assessee's favour in earlier connected proceedings, the court treated the present issues as settled. The prior finding that the assessee was exempt from paying the additional excise duty, and the acceptance of the departmental challenge to that finding, left no independent basis to sustain interest, penalty, or the adverse finding on limitation. The substantial questions of law were therefore answered in favour of the assessee and against the Revenue. Case-Laws Central Excise Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177387