1999 (9) TMI 910

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..... r per : Justice K. Sreedharan, President]. These appeals are at the instance of the Revenue. Respondents manufacture Toilet Soap and Organic Surface Active Agent. In the price lists filed a number of deductions were claimed for arriving at the assessable value. The Assistant Commissioner disallowed claim on certain items. Aggrieved by that decision, the manufacturer preferred 44 appeals befo .....

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..... e Department and the same had not been noted by the Registry and the Bench during the earlier stage of hearing of this appeal. At this point of time, we are not inclined to give an opportunity to the department to file additional appeals to make good the omission. The present appeal is treated as having been filed against the order-in-appeal insofar as it disposed of the appeal mentioned first in .....

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..... nt. That finding arrived at by this Tribunal has become final. It is binding between the parties. That decision which has become final is sought to be interfered with by preferring 43 appeals. This attempt of the Department is illegal and unsustainable. So in the light of the earlier decision rendered by this Tribunal, we do not find our way to entertain these appeals. They are accordingly dismiss .....

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