Precedent on substantial questions of law results in dismissal of appeal under Section 35G, favouring the assessee.

Prior precedent resolved the substantial questions of law raised by the Revenue against it, and the court applied that precedent to hold there is no basis to disturb those conclusions; accordingly the appeal under Section 35G of the Central Excise Act, 1944 is dismissed and the decision stands for the assessee.

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Issues: Whether the appeal under Section 35G of the Central Excise Act, 1944 should be allowed where the substantial questions of law raised by the Revenue have been answered against the Revenue by a prior judgment (Tax Case No.59 of 2011 dated 13.9.2017).

Analysis: The Court considered the impact of the prior judgment in Tax Case No.59 of 2011 dated 13.9.2017 on the substantial questions of law raised by the Revenue in the present appeal under Section 35G of the Central Excise Act, 1944. In view of the earlier decision, the questions identified as substantial questions of law fall to be answered against the Revenue and there is no basis to disturb that position in this appeal.

Conclusion: The appeal under Section 35G of the Central Excise Act, 1944 is dismissed; decision is against the Revenue and therefore in favour of the assessee.

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