Finality of larger bench precedent bars reopening of Rule 57F(2) relief for partially used Aluminium Cathodes.

A larger bench precedent on clearance of partially used Aluminium Cathodes under Rule 57F(2) of the Central Excise Rules, 1944 had attained finality, and the Tribunal had granted relief by applying that settled position. On that basis, the Revenue was not permitted to reopen the same issue in subsequent appeals, especially where the Tribunal had not independently disturbed the factual or legal foundation of the precedent. The assessee's entitlement under Rule 57F(2) was therefore upheld and the Revenue's challenge failed, leaving the relief intact.

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Issues: Whether the assessee was entitled to clear partially used Aluminium Cathodes under Rule 57F(2) of the Central Excise Rules, 1944, and whether the Revenue could reopen the issue when the Tribunal had granted relief by following a larger bench decision that had attained finality.

Analysis: The Tribunal had allowed the assessee's appeals by relying on the larger bench decision in Wyeth Laboratories, and the Revenue stated that no appeal had been preferred against that decision. As that ruling had attained finality, and as the Tribunal had not independently re-examined the factual aspect but had only applied the settled precedent, the Revenue was not permitted to reopen the issue in these appeals.

Conclusion: The assessee's entitlement under Rule 57F(2) stood accepted and the Revenue's challenge failed.

Final Conclusion: The appeals were dismissed, leaving intact the relief granted to the assessee on the basis of the final and binding larger bench precedent.

Ratio Decidendi: Where a prior larger bench decision on the same issue has attained finality and the Tribunal has granted relief by following that decision, the Revenue cannot be allowed to reopen the issue in subsequent appeals.

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