https://www.taxtmi.com/caselaws?id=76522 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. en-us Thu, 10 Sep 2009 00:00:00 +0530 Thu, 01 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76522 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. Case-Laws Central Excise Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76522