https://www.taxtmi.com/caselaws?id=99037 Exemption under Notification No. 182/87-C.E. was available where the workshop satisfied the notification conditions, and the term "precincts" could not be read narrowly to defeat relief when the workshop served mines under the same management. An earlier Tribunal order in the same parties' case had already accepted that position, had not been shown to be challenged, and had therefore attained finality. On identical facts, the adjudicating authority was required to follow that final decision. A subsequent departmental order granting similar relief under a pari materia notification also supported the consistent application of the exemption. en-us Wed, 28 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99037 Exemption under Notification No. 182/87-C.E. was available where the workshop satisfied the notification conditions, and the term "precincts" could not be read narrowly to defeat relief when the workshop served mines under the same management. An earlier Tribunal order in the same parties' case had already accepted that position, had not been shown to be challenged, and had therefore attained finality. On identical facts, the adjudicating authority was required to follow that final decision. A subsequent departmental order granting similar relief under a pari materia notification also supported the consistent application of the exemption. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99037