https://www.taxtmi.com/highlights?id=49147 Repeated proceedings - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. - The subjecting of an assessee to repeated proceedings under section 11A is not the intent of law - AT en-us Fri, 06 Sep 2019 10:23:25 +0530 Fri, 06 Sep 2019 10:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49147 Repeated proceedings - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. - The subjecting of an assessee to repeated proceedings under section 11A is not the intent of law - AT Highlights Central Excise Fri, 06 Sep 2019 10:23:25 +0530 https://www.taxtmi.com/highlights?id=49147