Exemption notifications for CKD/SKD turbines: Revenue cannot take a contrary stand after identical issue has attained finality.

In a dispute over exemption notifications for turbines cleared in CKD/SKD condition, the SC noted that the facts were identical to an earlier Tribunal decision involving the same manufacture and notification. Because that earlier decision had not been challenged further and had attained finality, the Revenue could not adopt a contrary position in a later matter on the same factual and legal basis. The Court applied the principle that the department cannot pick and choose between identically placed assessees or identical disputes and must follow the position already accepted. The assessee was therefore held entitled to the exemption benefit.

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Issues: Whether the assessee was entitled to the benefit of the exemption notifications for turbines cleared in CKD/SKD condition, and whether the Revenue could seek a different result when the identical issue had already been decided in another case and accepted to attain finality.

Analysis: The facts were found to be identical to the earlier Tribunal decision dealing with the same line of manufacture and the same exemption notification. That earlier decision had not been challenged further by the department and had therefore attained finality. In such circumstances, the Revenue could not take a contrary stand in a later case involving the same question and the same factual setting. The Court applied the principle that the department cannot pick and choose between identically placed assessees or identical disputes and must follow the position already accepted.

Conclusion: The assessee was held entitled to the benefit of the notifications, and the Revenue's contrary stand was rejected.

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