https://www.taxtmi.com/caselaws?id=340594 An unchallenged final assessment order attains conclusive status, and revenue cannot reopen the assessment through a subsequent show cause notice for demand. Where the assessment had already adjusted excess duty against short payment and directed a separate refund claim for the balance, failure to challenge that order in the manner known to law deprived later demand proceedings of jurisdiction. The show cause notice and all consequential proceedings were therefore invalid, the confirmed demand could not be sustained, and the assessee succeeded. en-us Tue, 28 Feb 2017 00:00:00 +0530 Fri, 09 Feb 2018 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340594 An unchallenged final assessment order attains conclusive status, and revenue cannot reopen the assessment through a subsequent show cause notice for demand. Where the assessment had already adjusted excess duty against short payment and directed a separate refund claim for the balance, failure to challenge that order in the manner known to law deprived later demand proceedings of jurisdiction. The show cause notice and all consequential proceedings were therefore invalid, the confirmed demand could not be sustained, and the assessee succeeded. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340594