https://www.taxtmi.com/caselaws?id=40924 Revenue authorities cannot depart from a concluded excise assessment view without fresh facts, a change in law, or other cogent reasons. The earlier revisional order had finally determined that crimped yarn was assessable on the basis of resultant denierage, and the later trade notice and departmental communications were inconsistent with that binding determination. The court therefore quashed the impugned directions, held that duty could not be levied on the basis of the component denier of the single yarn in the absence of any material change, and directed refund relief to be worked out in accordance with the earlier revisional order, subject to verification if necessary. en-us Fri, 24 Apr 1981 00:00:00 +0530 Thu, 02 Jul 2020 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40924 Revenue authorities cannot depart from a concluded excise assessment view without fresh facts, a change in law, or other cogent reasons. The earlier revisional order had finally determined that crimped yarn was assessable on the basis of resultant denierage, and the later trade notice and departmental communications were inconsistent with that binding determination. The court therefore quashed the impugned directions, held that duty could not be levied on the basis of the component denier of the single yarn in the absence of any material change, and directed refund relief to be worked out in accordance with the earlier revisional order, subject to verification if necessary. Case-Laws Central Excise Fri, 24 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40924