https://www.taxtmi.com/caselaws?id=54917 The annual capacity of production could not be re-determined from three chambers to five chambers because the same factual issue had already been finally decided on verification reports showing only three chambers in use after two chambers were dismantled. Once the earlier departmental challenge on that record had attained finality, the subsequent adjudication could not reopen the concluded issue. The later order was a re-agitation of a matter already settled on facts and was therefore unsustainable; it was set aside in favour of the assessee. en-us Wed, 13 Jul 2005 00:00:00 +0530 Fri, 22 Oct 2010 17:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54917 The annual capacity of production could not be re-determined from three chambers to five chambers because the same factual issue had already been finally decided on verification reports showing only three chambers in use after two chambers were dismantled. Once the earlier departmental challenge on that record had attained finality, the subsequent adjudication could not reopen the concluded issue. The later order was a re-agitation of a matter already settled on facts and was therefore unsustainable; it was set aside in favour of the assessee. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54917