https://www.taxtmi.com/caselaws?id=357121 Revenue's challenge to the Commissioner (Appeals) order failed because it rested on a classification and Cenvat credit dispute that had already been decided in earlier Tribunal proceedings and had reached finality after the High Court reference was dismissed. The Tribunal treated the underlying controversy under Rule 173-B of the Central Excise Rules, 1944 as no longer open for reconsideration, leaving no surviving basis to interfere with the order under appeal. The appeal was therefore dismissed as lacking merit. en-us Tue, 16 Jan 2018 00:00:00 +0530 Sat, 17 Mar 2018 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357121 Revenue's challenge to the Commissioner (Appeals) order failed because it rested on a classification and Cenvat credit dispute that had already been decided in earlier Tribunal proceedings and had reached finality after the High Court reference was dismissed. The Tribunal treated the underlying controversy under Rule 173-B of the Central Excise Rules, 1944 as no longer open for reconsideration, leaving no surviving basis to interfere with the order under appeal. The appeal was therefore dismissed as lacking merit. Case-Laws Central Excise Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357121