Finality of earlier appellate orders and binding Tribunal precedent led to rejection of Revenue appeals as infructuous.

Revenue appeals were treated as infructuous because the Commissioner (Appeals) had relied on earlier appellate orders that the Revenue had not challenged and which had therefore attained finality. The Commissioner (Appeals) also applied an existing Tribunal ruling that materials captively used in fabrication and mounting of tankers qualified for exemption. With the issue already settled by final orders and binding Tribunal precedent, there was no basis to interfere with the impugned order, and the appeals and cross-objection were rejected as infructuous.

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Issues: Whether the Revenue appeals were liable to be rejected as infructuous in view of the Commissioner (Appeals) having followed earlier orders that had attained finality and the issue being covered by the Tribunal decision.

Analysis: The impugned order rested on earlier appellate orders that had not been challenged by the Revenue and had therefore become final. The Commissioner (Appeals) had also applied the Tribunal ruling holding that materials captively used in fabrication and mounting of tankers were eligible for exemption. In these circumstances, no basis remained to interfere with the order under challenge.

Conclusion: The appeals and cross-objection were rejected as infructuous.

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