Case Law Details
Brief of the Case
In the case of CCE V/s M/s. Seagull Threads (India) Ltd., it has been held by Goa High Court that it is not permissible in law to consider the issue afresh in a proceeding which has already been settled by the same authority by its earlier order and had attained finality for want of any appeal against the original/earlier order, as no party to the litigation has challenged in any appellate forum.
Brief Facts
The Factory premises of the Respondent Company M/s. Seagull Threads (I) Ltd. was visited by the Central Excise (Preventive and Intelligence) Unit of the Appellants Office. Records and materials were seized under Panchanama somewhere around 13.08.1996 and 16.08.1996. After due investigation, the Respondent was issued a show cause notice alleging clandestine manufacture and clearances of excisable goods manufactured by the Respondent without payment of duty. The Commissioner of Central Excise Goa confirmed and communicated the demand. The Respondents preferred an Appeal before the CESTAT against the order which was allowed thereby the Order demanding duty, penalty and interest was set aside. Being aggrieved by the said Order, the Appellant has preferred the present appeal.
Contentions of the Revenue
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