https://www.taxtmi.com/caselaws?id=74623 Countervailing duty on imported alkylated phenol under Item 65 of the Central Excise Tariff was challenged on the basis that the facts were identical to an earlier appeal already decided by the Tribunal. As the Revenue could not distinguish the prior ruling, the Tribunal applied the same factual and legal matrix and treated the present demand on the same footing. The demand was therefore not sustained, and consequential relief followed for the assessee. en-us Thu, 17 May 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74623 Countervailing duty on imported alkylated phenol under Item 65 of the Central Excise Tariff was challenged on the basis that the facts were identical to an earlier appeal already decided by the Tribunal. As the Revenue could not distinguish the prior ruling, the Tribunal applied the same factual and legal matrix and treated the present demand on the same footing. The demand was therefore not sustained, and consequential relief followed for the assessee. Case-Laws Central Excise Thu, 17 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74623