https://www.taxtmi.com/caselaws?id=787440 The text addresses repeated reassessment of central excise liability where identical valuation and exemption issues previously decided in favour of the taxpayer were reopened for a later period; it emphasises that revisiting issues already finally resolved, particularly where tax authorities did not challenge prior favourable orders, contradicts the finality of adjudication and leads to multiplicity of proceedings. The analysis states that invocation of the extended period of limitation must be properly founded and that reopening without adequate basis is unsustainable; the operative effect described is setting aside the challenged reassessment and sustaining relief to the appellant on valuation and exemption grounds. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787440 The text addresses repeated reassessment of central excise liability where identical valuation and exemption issues previously decided in favour of the taxpayer were reopened for a later period; it emphasises that revisiting issues already finally resolved, particularly where tax authorities did not challenge prior favourable orders, contradicts the finality of adjudication and leads to multiplicity of proceedings. The analysis states that invocation of the extended period of limitation must be properly founded and that reopening without adequate basis is unsustainable; the operative effect described is setting aside the challenged reassessment and sustaining relief to the appellant on valuation and exemption grounds. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787440