2015 (10) TMI 346

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..... Final Order No. A/387-88/99-NB, dated 4-5-1999 [1999 (113) E.L.T. 177 (Tri. - Del.)] and, therefore, the appellant could not issue another show cause notice and levy the excise duty inasmuch the earlier proceedings which had attained finality operate as res judicata. Tribunal in the impugned order held that commissioner was duty bound to consider the application dated 18-5-1998 for determination .....

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