https://www.taxtmi.com/caselaws?id=90736 The Tribunal held that the question of exemption under Notification No. 119/78-C.E. for brass utensils manufactured from scrap and duty-paid untrimmed circles was already settled by earlier Tribunal and High Court decisions. As the issue was no longer res integra, it followed the binding precedent and treated that ratio as governing the dispute. The denial of notification benefit was therefore set aside, and the assessee was held entitled to the exemption-related relief. en-us Tue, 09 Dec 1997 00:00:00 +0530 Tue, 11 Oct 2011 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90736 The Tribunal held that the question of exemption under Notification No. 119/78-C.E. for brass utensils manufactured from scrap and duty-paid untrimmed circles was already settled by earlier Tribunal and High Court decisions. As the issue was no longer res integra, it followed the binding precedent and treated that ratio as governing the dispute. The denial of notification benefit was therefore set aside, and the assessee was held entitled to the exemption-related relief. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90736