https://www.taxtmi.com/caselaws?id=93587 Investment castings were held entitled to the benefit of Notification No. 223/88 because the same issue had already been decided in the assessee's own case by the Tribunal and that ruling had been affirmed by the Supreme Court when the Revenue's appeal was dismissed. The prior determination made the issue no longer res integra, and the Revenue was bound by that earlier decision. On that basis, the exemption benefit was confirmed for the assessee. en-us Wed, 17 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93587 Investment castings were held entitled to the benefit of Notification No. 223/88 because the same issue had already been decided in the assessee's own case by the Tribunal and that ruling had been affirmed by the Supreme Court when the Revenue's appeal was dismissed. The prior determination made the issue no longer res integra, and the Revenue was bound by that earlier decision. On that basis, the exemption benefit was confirmed for the assessee. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93587