https://www.taxtmi.com/caselaws?id=47415 Repeated show cause notices on an issue already concluded between the same parties are not permissible when there is no material change in facts or law. The text also states that erection, fabrication and commissioning of a turnkey coal handling plant did not result in excisable goods, because excise applies only to movable and marketable goods, and the plant was treated as immovable property incapable of being bought and sold as such. Duty-paid bought out items used in the project did not alter that result. Accordingly, the demand was stated to fail on both the settled-issue principle and the absence of manufacture of excisable goods. en-us Thu, 17 Mar 2005 00:00:00 +0530 Wed, 28 Jul 2010 16:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47415 Repeated show cause notices on an issue already concluded between the same parties are not permissible when there is no material change in facts or law. The text also states that erection, fabrication and commissioning of a turnkey coal handling plant did not result in excisable goods, because excise applies only to movable and marketable goods, and the plant was treated as immovable property incapable of being bought and sold as such. Duty-paid bought out items used in the project did not alter that result. Accordingly, the demand was stated to fail on both the settled-issue principle and the absence of manufacture of excisable goods. Case-Laws Central Excise Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47415