https://www.taxtmi.com/caselaws?id=50889 An unchallenged adjudication order dropping a show cause notice and accepting factory gate sale price as the normal price under section 4 bound the later appellate process. Once the Commissioner of Central Excise had finalised the matter on that basis and no Revenue appeal was filed, the appellate authority could not reopen deductions relating to freight and container rent or enlarge the scope of the final order through an appeal against the consequential assessment. The later appellate order was therefore unsustainable, and relief was granted to the assessee. en-us Mon, 03 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 11:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50889 An unchallenged adjudication order dropping a show cause notice and accepting factory gate sale price as the normal price under section 4 bound the later appellate process. Once the Commissioner of Central Excise had finalised the matter on that basis and no Revenue appeal was filed, the appellate authority could not reopen deductions relating to freight and container rent or enlarge the scope of the final order through an appeal against the consequential assessment. The later appellate order was therefore unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50889