https://www.taxtmi.com/caselaws?id=391454 The High Court held that the Assessee was estopped from filing further appeals under Section 35G of the Central Excise Act after similar appeals were dismissed by the Supreme Court. The Court emphasized the importance of correctly quoting provisions and clarified the applicability of specific sections regarding Duty and valuation issues. It underscored the finality of the Tribunal's order post its dismissal by the Supreme Court and invoked the principle of estoppel based on res judicata and constructive res judicata, ultimately dismissing the appeals and related petitions without imposing costs. en-us Thu, 09 Jan 2020 00:00:00 +0530 Tue, 28 Jan 2020 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391454 The High Court held that the Assessee was estopped from filing further appeals under Section 35G of the Central Excise Act after similar appeals were dismissed by the Supreme Court. The Court emphasized the importance of correctly quoting provisions and clarified the applicability of specific sections regarding Duty and valuation issues. It underscored the finality of the Tribunal's order post its dismissal by the Supreme Court and invoked the principle of estoppel based on res judicata and constructive res judicata, ultimately dismissing the appeals and related petitions without imposing costs. Case-Laws Central Excise Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391454