https://www.taxtmi.com/caselaws?id=87382 Sulphuric acid cleared without payment of duty was held eligible for exemption under Notification No. 217/86-C.E. because the same product and parties had already been covered by an earlier Tribunal decision that examined the manufacturing process and use of the acid and granted the benefit. The departmental challenge to that earlier decision had been dismissed by the Supreme Court, so the Tribunal treated the issue as finally settled and refused to reopen the exemption question. The departmental appeal therefore failed, and the exemption remained available to the assessee. en-us Thu, 07 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87382 Sulphuric acid cleared without payment of duty was held eligible for exemption under Notification No. 217/86-C.E. because the same product and parties had already been covered by an earlier Tribunal decision that examined the manufacturing process and use of the acid and granted the benefit. The departmental challenge to that earlier decision had been dismissed by the Supreme Court, so the Tribunal treated the issue as finally settled and refused to reopen the exemption question. The departmental appeal therefore failed, and the exemption remained available to the assessee. Case-Laws Central Excise Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87382