2011 (1) TMI 96

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....pugned order has been passed by the Commissioner in de-novo proceedings, when the matter was earlier sent back by Tribunal vide its Order No.A/649/WZB/AHD/2009, dt.23.3.09. Vide said order, the Tribunal had classified the disputed product SHARKOFERROL against the claim of the appellant. However, the appellant s plea on limitation was allowed and the matter was remanded to the Commissioner with dir....

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....mand within the limitation period and after extending the benefit of cum-duty-price.   4. Learned advocate does not dispute that such quantification done by the Commissioner is correct. The appellants cannot plead the matter again on merit when the issue stands finally decided by the earlier order and quantification done by the Commissioner, the correctness of which is not being disputed b....