Excise duty on warranty replacements upheld where binding precedent in the assessee's own case had already settled the issue.

Excise duty on replacement goods supplied under warranty was upheld because the Tribunal treated the issue as already concluded in the assessee's own earlier case, where duty on the value of replacements had been rejected as a challenge. The further challenge was also recorded as having been dismissed by the Supreme Court, so no contrary basis existed to depart from that precedent. As a result, the demand of excise duty on warranty replacements was sustained and the appeals failed.

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Issues: Whether excise duty was payable on replacement goods supplied under warranty.

Analysis: The dispute was held to be covered by the Tribunal's earlier final order in the assessee's own case, in which the challenge to duty on the value of replacements had been rejected. The further challenge was also noted to have been dismissed by the Supreme Court, leaving no basis to take a different view in these appeals.

Conclusion: The liability to pay duty on the replacement goods was upheld, and the appeals were dismissed.

Final Conclusion: The demand of excise duty on warranty replacements was sustained and the assessee obtained no relief in appeal.

Ratio Decidendi: Where the issue of duty on warranty replacements stands concluded by binding precedent in the assessee's own case and is not displaced by any contrary higher-court ruling, the subsequent appeal fails.

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