https://www.taxtmi.com/caselaws?id=767178 Once provisional assessments are finalised and the final assessment orders are not challenged by the department, the revenue cannot reopen the same duty period through fresh show cause notices for the same liability. The finalised assessments attain finality, and a demand based on those settled assessments is not sustainable. As the underlying duty demand fails, the connected levy of interest and penalty also falls. The assessee accordingly succeeds, and consequential relief follows in accordance with law. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767178 Once provisional assessments are finalised and the final assessment orders are not challenged by the department, the revenue cannot reopen the same duty period through fresh show cause notices for the same liability. The finalised assessments attain finality, and a demand based on those settled assessments is not sustainable. As the underlying duty demand fails, the connected levy of interest and penalty also falls. The assessee accordingly succeeds, and consequential relief follows in accordance with law. Case-Laws Central Excise Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767178