https://www.taxtmi.com/caselaws?id=331552 Repeated demands based on the same allegation and identical evidence cannot be sustained where the evidentiary basis has already been finally rejected by the court. The text notes that the alleged diversion and clandestine removal of gas compressors obtained under Chapter X procedure had earlier been found unsupported on the same material, so a fresh duty demand, penalty and confiscation could not stand. It also states that clubbing of clearances for related proprietary units, once decided in the assessee's favour on the same facts, should not be reopened absent any new legal basis. en-us Mon, 08 Aug 2016 00:00:00 +0530 Fri, 26 Aug 2016 15:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331552 Repeated demands based on the same allegation and identical evidence cannot be sustained where the evidentiary basis has already been finally rejected by the court. The text notes that the alleged diversion and clandestine removal of gas compressors obtained under Chapter X procedure had earlier been found unsupported on the same material, so a fresh duty demand, penalty and confiscation could not stand. It also states that clubbing of clearances for related proprietary units, once decided in the assessee's favour on the same facts, should not be reopened absent any new legal basis. Case-Laws Central Excise Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331552