https://www.taxtmi.com/caselaws?id=759003 Finality of an earlier Tribunal order barred the Revenue from reopening the respondent's entitlement to Notification No. 33/99-CE for a period substantially covered by that order. The same issue had already been decided in the respondent's favour and had attained finality because no further challenge was pursued. A later show-cause notice and appeal sought to re-agitate the identical controversy for substantially the same period, which was not permissible. The principle of finality and judicial discipline prevented the Revenue from taking a contrary stand on an issue already concluded, so the challenge to the notification benefit failed. 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 Finality of an earlier Tribunal order barred the Revenue from reopening the respondent's entitlement to Notification No. 33/99-CE for a period substantially covered by that order. The same issue had already been decided in the respondent's favour and had attained finality because no further challenge was pursued. A later show-cause notice and appeal sought to re-agitate the identical controversy for substantially the same period, which was not permissible. The principle of finality and judicial discipline prevented the Revenue from taking a contrary stand on an issue already concluded, so the challenge to the notification benefit failed. Case-Laws Central Excise Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759003