Incentive entitlement under the same notification followed earlier Division Bench precedent, with no distinguishing facts shown.

Entitlement to incentives under Notification No. 43 (RE2013)/2009-14 dated 25.09.2013 was treated as already settled by an earlier Division Bench ruling in JSW Steel and connected matters. As the present petition involved the same notification and no distinguishing feature was shown, the Court applied the earlier decision consistently. The petitioner was therefore entitled to the claimed benefit, and the respondents were bound to act in accordance with the prior Division Bench judgment.

---

---

Issues: Whether the petitioner was entitled to the incentives claimed under Notification No. 43 (RE2013)/2009-14 dated 25.09.2013.

Analysis: The relief claimed under the notification was already considered in an earlier decision of the Court, which held that the same notification was covered by the Division Bench judgment in JSW Steel and connected matters. The present petition involved the same notification and no distinguishing feature was shown to take a different view.

Conclusion: The petitioner was entitled to the benefit claimed and the respondents were bound to act in terms of the earlier Division Bench decision.

---