https://www.taxtmi.com/caselaws?id=30854 The High Court upheld the Tribunal's decision to dismiss the rectification application filed by the revenue. The Court found that the revenue had not raised the time bar issue at earlier stages, precluding them from doing so at the Tribunal level. It was established that duty cannot be paid twice on the same goods, leading to the dismissal of the revenue's appeals. The Court concluded that no substantial question of law arose in the case and dismissed the appeal, as the revenue failed to demonstrate any mistake on the record or provide substantial support for their contentions. en-us Mon, 18 Feb 2008 00:00:00 +0530 Mon, 29 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30854 The High Court upheld the Tribunal's decision to dismiss the rectification application filed by the revenue. The Court found that the revenue had not raised the time bar issue at earlier stages, precluding them from doing so at the Tribunal level. It was established that duty cannot be paid twice on the same goods, leading to the dismissal of the revenue's appeals. The Court concluded that no substantial question of law arose in the case and dismissed the appeal, as the revenue failed to demonstrate any mistake on the record or provide substantial support for their contentions. Case-Laws Central Excise Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30854