COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

assessment or levy has become final in his case, he cannot seek to Civil Appeal No. 3600 of 2006 Page 20 of 31 Page 21 JUDGMENT reopen it nor can he claim refund without reopening such assessment/order on the ground of a decision in another person’s case. Any proposition to the contrary not only results in substantial prejudice