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2011 (1) TMI 725 - RAJASTHAN HIGH COURTDemand - legality of levy of Central Excise Duty - “Galleries” attached with the “Hot Air Stenter” under the rules known as Hot Air Independent Textile Processors Annual Capacity Determination Rules, 1998 - Rule 3(1) of the Rules of 1998 - notice is only a demand notice for recovery of the amount mentioned as well as notice to show cause why said amount cannot be recovered during pendency of writ petition - Since in the facts of this case, demand-cum-show cause notice dated 3-11-2000 was not the initiation of any new proceedings nor the proceedings wherein there could have been any challenge to the order dated 5-10-1999 culmination to which could have resulted into merger of order dated 5-10-1999 in the proceedings initiated by demand-cum-show cause notice dated 3-11-2000 It is settled law that in execution proceedings, the executing court/authority cannot go behind the order and has no jurisdiction to reopen the issues already decided in final order and pass any order - It is settled law that a decision given between the parties and which attained finality, remains final even if in another case, different view is taken by the court on question of law and, therefore, the respondent no. 3-the Dy. Commissioner, Central Excise Division, Chittorgarh had no jurisdiction to reopen the issue decided in final order while executing the final order - Appeal is dismissed
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