2007 (10) TMI 426

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...., and Ms. Shalini Kumar, Advocates for the Appellant. S/Shri Alok Yadav, Monish Panda, for M.P. Devanath, Advocates for the Respondent. [Order]. - Before the Tribunal, the following two points were raised by the assessee-respondent. "1. Whether the price at which the respondent sold the product should be treated as cum duty price and therefore the excise duty should be deducted fr....

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....Transmission Pvt. Ltd. - 1997 (91) E.L.T. 292. 3. Admittedly, against the judgment of the Calcutta High Court the revenue did not file any appeal. The same has become final. 4. Since, the revenue did not challenge the judgment of the Calcutta High Court in the afore-mentioned case, the revenue cannot be permitted to re-agitate the pint which is concluded by the aofre-mentioned judg....