https://www.taxtmi.com/caselaws?id=289148 An identical factual issue cannot be reopened in confiscation and penalty proceedings once a prior appellate order has finally held that the seized goods from the trading premises were not clandestinely removed goods of the manufacturer. Because the present proceedings rested on the same factual foundation, and the earlier decision had already rejected the proposed treatment of the goods as manufactured clearances merely to cross the exemption limit, the issue was treated as concluded. The confiscation and penalties were therefore unsustainable and were set aside, granting full relief to the appellants. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 17 Jul 2020 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289148 An identical factual issue cannot be reopened in confiscation and penalty proceedings once a prior appellate order has finally held that the seized goods from the trading premises were not clandestinely removed goods of the manufacturer. Because the present proceedings rested on the same factual foundation, and the earlier decision had already rejected the proposed treatment of the goods as manufactured clearances merely to cross the exemption limit, the issue was treated as concluded. The confiscation and penalties were therefore unsustainable and were set aside, granting full relief to the appellants. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289148