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2017 (2) TMI 257 - AT - Central ExciseValuation - whether the appellants-manufacturer of M.S. Ingots who had initially opted to pay duty under the provisions of Rule 96ZO read with Sec 3A of the Central Excise Act and subsequently in the month of April/May, 1998 changed option to pay duty on actual production basis, is liable to pay duty u/s 3 or u/s 3A, on the compounded levy amount or on the basis of actual production, for the period April, 1999 to March, 2000? Held that: - the issue involved had already been considered by the Tribunal while remanding the case in Final Order No.A/387 - 388/99-NB dated 4th May, 1999 and, therefore, the appellant (that is revenue) could not issue another show cause notice and levy Excise Duty in as much as the earlier proceedings which had attained finality, operate as res judicata - appeal allowed, setting aside the impugned order and remand the matter back to the adjudicating authority to re-determine the duty payable on the basis of actual production - appeal allowed by way of remand.
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