Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 648 - AT - Central ExciseCondonation of delay - Rectification of mistake - Held that:- First order of the Tribunal very clear covers both the show cause notices and covered by the single adjudication order. The second order of the Tribunal again covers both the show cause notices and gives an impression that the Tribunal thought that the two cases though are similar but are different. It is well settled legal position if a matter is decided by any adjudicating authority or any appellate authority, the said authority cannot decide it again. The second judgment or order has to be ignored or is non est in the eyes of law. We accordingly hold so. - Petition disposed of.
|