https://www.taxtmi.com/caselaws?id=75477 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. en-us Tue, 20 Oct 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75477 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. Case-Laws Central Excise Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75477