2016 (2) TMI 1271

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..... ioner 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 - de .....

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..... cata. 2. Learned DR appearing for the Revenue fairly agrees that the issue stands decided by the earlier order of the Commissioner, which was accepted by the Revenue and was not challenged. The 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. 3. Apart from the fact that the earlier order of the Com .....

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