https://www.taxtmi.com/caselaws?id=102910 The admissibility of deduction for the cost of secondary wooden packing under Section 4(4)(d)(ii) of the Central Excise Act, 1944 was treated as settled by the Tribunal's earlier decision in the assessee's own case, which had followed the Supreme Court's ratio on the same question. Because the identical issue had already been determined and no contrary legal basis was shown, the same view was applied consistently. The secondary packing cost was therefore accepted as an admissible deduction, and the department's appeal failed. en-us Tue, 20 May 1997 00:00:00 +0530 Thu, 16 Feb 2012 18:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102910 The admissibility of deduction for the cost of secondary wooden packing under Section 4(4)(d)(ii) of the Central Excise Act, 1944 was treated as settled by the Tribunal's earlier decision in the assessee's own case, which had followed the Supreme Court's ratio on the same question. Because the identical issue had already been determined and no contrary legal basis was shown, the same view was applied consistently. The secondary packing cost was therefore accepted as an admissible deduction, and the department's appeal failed. Case-Laws Central Excise Tue, 20 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102910