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of <h1>Supreme Court Upholds Decision Against Revenue, Emphasizing Precedent and Consistency</h1> The Supreme Court dismissed the appeal, upholding the decision against the revenue based on established precedent from a prior case. The court rejected ... Duty demand - Rejects and Waste of grey fabrics and twisted yarn cleared by the appellants from their E.O.U. to the domestic tariff area - no valid permission for D.T.A. sale - duty concession in terms of Notification No. 20/98-C.E., dated 18-7-1998 - exemption can be extended only in the event the finished goods were manufactured from indigenous raw materials. The Supreme Court dismissed the appeal as the issue had already been decided against the revenue in a previous case, which was followed in several other cases. The revenue's argument that the cases were not similar was rejected, and the appeal was dismissed following the precedent set in the earlier decision.
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