Department Can't Reopen Points in Other Cases if Tribunal's Unappealed Order is Final.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Since no appeal was preferred against the order passed by the Tribunal in one case and the same has become final, the Department is not entitled to raise the same point in other cases. - HC....