2006 (12) TMI 372

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..... , for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellant is a PSU unit. They have obtained clearance from the Committee of Secretaries to pursue this appeal. They are required to pre-deposit a duty amount of Rs. 4,45,61,623/-. They had obtained 19 Quantity Based Advance Licences (QABAL) under Notification No. 204/92-Cus. dated 19-5-1992 for import of materials without p .....

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..... owever, the Revenue proceeded to recover the said amount which is under contest. 2. The learned Counsel submits that once the matter was adjudicated by the Tribunal and reversed the credit, in terms of the Tribunal ruling the question of re-opening the matter and confirming the demand is not sustainable. He submits that as the matter has already been adjudicated therefore, the principle of res j .....

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