Exemption for road tankers upheld where the same eligibility issue had already attained finality in prior proceedings.

Exemption eligibility for road tankers cleared under Notification No. 6/2002-C.E. was treated as settled in favour of the assessee because earlier proceedings on the identical issue had already been decided the same way. The Commissioner (Appeals) followed those prior orders, and the Department's earlier appeals against them had already been rejected by the Tribunal. As the controversy had attained finality on the very same issue and the same assessee, the Revenue's further challenge was held to have no merit, and the exemption position accepted for the assessee was upheld.

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Issues: Whether the Revenue's appeal could succeed on the question of exemption eligibility for road tankers cleared by the assessee under Notification No. 6/2002-C.E. when the same issue had already been decided in the assessee's favour in prior proceedings.

Analysis: The Tribunal noted that the Commissioner (Appeals) had followed earlier orders on an identical issue concerning the very same assessee. It further recorded that the Department had already carried the earlier orders in appeal and that the Tribunal had rejected those appeals. In that situation, the controversy had attained finality in favour of the assessee, leaving no merit in the Revenue's challenge.

Conclusion: The Revenue's appeal failed and the exemption position accepted in favour of the assessee was upheld.

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