https://www.taxtmi.com/caselaws?id=51506 A tax demand based on the assessable value of goods cleared through consignment agents was treated as unsustainable because the same valuation basis, agreements and factual matrix had already been examined in earlier proceedings. The Tribunal noted that the Revenue had no fresh investigation or new material and was attempting to re-agitate an issue already concluded on the existing record. On that reasoning, the later show cause notice was treated as barred by limitation and by res judicata, and the duty demand and penalties were not sustained. en-us Fri, 05 Apr 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51506 A tax demand based on the assessable value of goods cleared through consignment agents was treated as unsustainable because the same valuation basis, agreements and factual matrix had already been examined in earlier proceedings. The Tribunal noted that the Revenue had no fresh investigation or new material and was attempting to re-agitate an issue already concluded on the existing record. On that reasoning, the later show cause notice was treated as barred by limitation and by res judicata, and the duty demand and penalties were not sustained. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51506