2016 (2) TMI 1271 - AT - Central Excise

Principles of Natural Justice - challenge in the present appeal is only on the short ground that he has not discussed the merits of the case and has gone by the earlier order - HELD THAT - Apart from the fact that the earlier order of the Commissioner on the valuation aspect was accepted by the Revenue and no appeal was filed there-against, we also take into consideration the fact that the period involved in the present show cause notice stands already adjudicated by the Commissioner in the earlier order and as such he has rightly adopted the principles of res judicata, we find no merits to take a different view. Appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT Bangalore upheld the Commissioner's decision in favor of the assessee based on the principle of res judicata. The Revenue's appeal was rejected as the issue had already been decided in an earlier order that was accepted by the Revenue and not challenged.