A settled issue cannot be considered afresh by authority who settled the same- HC

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...