https://www.taxtmi.com/caselaws?id=3324 The High Court appeal was maintainable under Section 35G because the dispute did not require determination of duty rate or assessable value under Section 35L, but concerned the Tribunal's reopening of a matter said to have attained finality. The Commissioner (Appeals) had finally held that bought out items used in erection and assembly were integral to the supplied goods and that their value was includible for excise duty; only quantification was remanded, and no further appeal was filed. The High Court held that this final appellate finding could not be re-agitated in proceedings arising from consequential quantification, and the Tribunal erred in allowing reopening. The principle of finality barred such reconsideration, and the Tribunal's order was unsustainable. en-us Fri, 05 Nov 2004 00:00:00 +0530 Wed, 16 Apr 2008 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3324 The High Court appeal was maintainable under Section 35G because the dispute did not require determination of duty rate or assessable value under Section 35L, but concerned the Tribunal's reopening of a matter said to have attained finality. The Commissioner (Appeals) had finally held that bought out items used in erection and assembly were integral to the supplied goods and that their value was includible for excise duty; only quantification was remanded, and no further appeal was filed. The High Court held that this final appellate finding could not be re-agitated in proceedings arising from consequential quantification, and the Tribunal erred in allowing reopening. The principle of finality barred such reconsideration, and the Tribunal's order was unsustainable. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3324