TMI Blog1987 (4) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... mi Perfumes (P) Ltd., Madras in law constitute one manufacturing unit, as it were, for the clearances from them to be clubbed in considering the question with reference to the entitlement of the respondent for the benefits of exemption Notification No. 140/83, dated 5-3-1983. Shri Chandramouli, the learned S.D.R. at the outset submitted that an identical question as to whether the respondent and M/s. Remi Perfumes (P) Ltd., Madras are one and the same or are two different units, has already been considered by the Appellate Collector of Customs and Central Excise, Madras by order dated 21-10-1980 in Appeal No. 511/80 and adverting to this aspect under the impugned order the Collector of Central Excise (Appeals), Madras has held that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21-10-1980 referred to supra. This has also been adverted in the impugned order now appealed against. It is well-settled in law that once a competent authority in exercise of a Quasi-Judicial statutory jurisdiction decides an issue on consideration of relevant materials, such finding or conclusion can be assailed or challenged only in a manner known to law and when such finding or conclusion has reached a state of finality, it cannot be assailed or questioned unless there are fresh circumstances or fresh pieces of evidence or any rulings or authoritative pronouncements of the High Court or the Supreme Court contra so as to enable the Department to reopen the issue to the detriment of the respondent. The plea of the S.D.R. that there is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. and Another v. Union of India and Others [1981 (8) E.L.T. 328]. Therefore, an authority can depart from his earlier stand only for cogent reasons i.e. fresh facts being brought on record or the process of manufacture getting changed or the relevant Tariff entry undergoing modification or subsequent to the earlier decision, there is a pronouncement of a High Court or the Supreme Court necessitating the reconsideration of the issue. In the facts and circumstances of this case and having regard to the fact that issue arising for determination herein has already been conclusively decided by a competent authority under the order referred to supra and on application of principles of res judicata, we are inclined to hold that the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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