https://www.taxtmi.com/caselaws?id=399403 Where a competent jurisdictional authority had already granted common registration and the earlier revocation of the amended registration had been set aside without challenge, the same registration controversy could not be reopened through fresh show cause or revocation proceedings. The prior final orders had conclusively settled the dispute in favour of the assessee, and the later departmental action was barred by finality and the effect of merger. The subsequent proceedings on identical facts were therefore unsustainable, and the revenue's attempt to relitigate the issue failed. en-us Wed, 16 Sep 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399403 Where a competent jurisdictional authority had already granted common registration and the earlier revocation of the amended registration had been set aside without challenge, the same registration controversy could not be reopened through fresh show cause or revocation proceedings. The prior final orders had conclusively settled the dispute in favour of the assessee, and the later departmental action was barred by finality and the effect of merger. The subsequent proceedings on identical facts were therefore unsustainable, and the revenue's attempt to relitigate the issue failed. Case-Laws Central Excise Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399403