https://www.taxtmi.com/caselaws?id=286753 The valuation dispute for the same period had already been decided in favour of the assessee in an earlier order, and the Revenue had accepted that decision without challenge. Because the present notice covered the same adjudicated period and issue, the Commissioner was justified in following the earlier orders and applying res judicata. No basis was found to depart from the prior determination, so the Revenue's appeal was rejected. en-us Tue, 16 Feb 2016 00:00:00 +0530 Sat, 14 Mar 2020 10:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286753 The valuation dispute for the same period had already been decided in favour of the assessee in an earlier order, and the Revenue had accepted that decision without challenge. Because the present notice covered the same adjudicated period and issue, the Commissioner was justified in following the earlier orders and applying res judicata. No basis was found to depart from the prior determination, so the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286753