https://www.taxtmi.com/caselaws?id=30653 A fresh show cause notice on the same valuation dispute was considered unsustainable where the earlier proceedings between the same parties had already determined the valuation methodology and the appellate order had attained finality. The Court accepted that, without any new material or fresh investigation, the department could not reopen and re-agitate an issue already concluded. The later notice was therefore treated as barred by limitation and by res judicata, and the resulting demand could not stand. en-us Tue, 15 Jul 2008 00:00:00 +0530 Thu, 10 Jun 2010 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30653 A fresh show cause notice on the same valuation dispute was considered unsustainable where the earlier proceedings between the same parties had already determined the valuation methodology and the appellate order had attained finality. The Court accepted that, without any new material or fresh investigation, the department could not reopen and re-agitate an issue already concluded. The later notice was therefore treated as barred by limitation and by res judicata, and the resulting demand could not stand. Case-Laws Central Excise Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30653