https://www.taxtmi.com/caselaws?id=72200 Where a High Court has directly ruled on the same product, the Tribunal will treat that decision as binding in the absence of any contrary High Court authority on that product. On that basis, barley malt manufactured from a customer's barley was held to be fully exempt from central excise duty, so differential duty demands could not be sustained. The Tribunal therefore set aside the duty demands and granted consequential relief, and it found it unnecessary to examine the separate questions of job work and promissory estoppel. en-us Mon, 17 Feb 1986 00:00:00 +0530 Sat, 14 May 2011 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72200 Where a High Court has directly ruled on the same product, the Tribunal will treat that decision as binding in the absence of any contrary High Court authority on that product. On that basis, barley malt manufactured from a customer's barley was held to be fully exempt from central excise duty, so differential duty demands could not be sustained. The Tribunal therefore set aside the duty demands and granted consequential relief, and it found it unnecessary to examine the separate questions of job work and promissory estoppel. Case-Laws Central Excise Mon, 17 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72200