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2016 (2) TMI 1271 - AT - Central ExcisePrinciples 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.
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