https://www.taxtmi.com/caselaws?id=346770 Excise classification matters that have already been conclusively determined by earlier appellate and court orders cannot be reopened for the same period merely because a later Supreme Court decision adopts a different view. Where the Department had accepted the assessee's classification under Chapter Heading 4823.90 and those orders had attained finality, any attempt to alter that concluded position was impermissible. Orders based on such reopening were therefore unsustainable and were set aside. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 30 Apr 2018 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346770 Excise classification matters that have already been conclusively determined by earlier appellate and court orders cannot be reopened for the same period merely because a later Supreme Court decision adopts a different view. Where the Department had accepted the assessee's classification under Chapter Heading 4823.90 and those orders had attained finality, any attempt to alter that concluded position was impermissible. Orders based on such reopening were therefore unsustainable and were set aside. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346770