https://www.taxtmi.com/caselaws?id=3208 Earlier adjudication on the same subject-matter, followed by a final Supreme Court decision in favour of the assessee, barred the later demand. The original adjudication was held to have merged in the appellate order, so fresh proceedings for the same period and controversy could not be sustained. On that basis, the exemption notifications relied upon by the appellant were available, and the demand was held to be not sustainable. en-us Wed, 30 Jan 2008 00:00:00 +0530 Thu, 19 May 2022 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3208 Earlier adjudication on the same subject-matter, followed by a final Supreme Court decision in favour of the assessee, barred the later demand. The original adjudication was held to have merged in the appellate order, so fresh proceedings for the same period and controversy could not be sustained. On that basis, the exemption notifications relied upon by the appellant were available, and the demand was held to be not sustainable. Case-Laws Central Excise Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3208