M/S. MIL INDIA LTD. vs COMMISSIONER OF CENTRAL EXCISE, NOIDA

The Supreme Court held that the Customs Excise and Service Tax Appellate Tribunal (CESTAT) erred in entertaining the appeal regarding dutiability of bought out items, as the earlier order by the Commissioner (A) dated 22.3.2000 had become final, confirming the dutiability of these items. The Court emphasized that the principle of res judicata applies, preventing re-litigation of the same issue. The appeal was dismissed, upholding the Commissioner (A)'s order dated 9.4.2003 which confirmed the duty demand without considering the MODVAT credit claim due to procedural non-compliance.