https://www.taxtmi.com/caselaws?id=93443 Identical material facts to an earlier Tribunal decision justified applying the same ratio to the manufacture of polyethylene bags from plastic granules and lay flat tubings. The Tribunal treated the cited precedent as governing because the substantive product and process facts were materially the same, and it granted relief accordingly. The appeal was allowed with consequential relief, reflecting the principle that where facts align with a prior binding or persuasive decision, the same legal reasoning should be followed. en-us Mon, 06 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93443 Identical material facts to an earlier Tribunal decision justified applying the same ratio to the manufacture of polyethylene bags from plastic granules and lay flat tubings. The Tribunal treated the cited precedent as governing because the substantive product and process facts were materially the same, and it granted relief accordingly. The appeal was allowed with consequential relief, reflecting the principle that where facts align with a prior binding or persuasive decision, the same legal reasoning should be followed. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93443