https://www.taxtmi.com/caselaws?id=759003 HC dismissed Revenue's appeal regarding notification benefits for July 1999-November 2002 period. Revenue had previously lost before CESTAT for overlapping period July 1999-May 2002 and failed to challenge that decision, which attained finality. Court held Revenue cannot take different stands on same issue through fresh show cause notice covering already decided period. Following SC precedent in Birla Corporation case, Revenue was estopped from re-agitating settled matters where assessee was entitled to MODVAT credit benefits under notification dated 08.07.1999. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759003 HC dismissed Revenue's appeal regarding notification benefits for July 1999-November 2002 period. Revenue had previously lost before CESTAT for overlapping period July 1999-May 2002 and failed to challenge that decision, which attained finality. Court held Revenue cannot take different stands on same issue through fresh show cause notice covering already decided period. Following SC precedent in Birla Corporation case, Revenue was estopped from re-agitating settled matters where assessee was entitled to MODVAT credit benefits under notification dated 08.07.1999. Case-Laws Central Excise Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759003