https://www.taxtmi.com/caselaws?id=76357 A tribunal must independently examine whether an earlier precedent actually governs the facts before it; it cannot reject the Revenue's appeal merely because no stay of that precedent was shown. The High Court noted that the Tribunal had not recorded any finding on the applicability of the earlier decision and had instead disposed of the matter on a procedural assumption. As the controversy required fresh factual and legal consideration, the order was set aside and the case remitted for reconsideration in accordance with law. en-us Tue, 04 Aug 2009 00:00:00 +0530 Tue, 22 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76357 A tribunal must independently examine whether an earlier precedent actually governs the facts before it; it cannot reject the Revenue's appeal merely because no stay of that precedent was shown. The High Court noted that the Tribunal had not recorded any finding on the applicability of the earlier decision and had instead disposed of the matter on a procedural assumption. As the controversy required fresh factual and legal consideration, the order was set aside and the case remitted for reconsideration in accordance with law. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76357