https://www.taxtmi.com/caselaws?id=112567 The Tribunal overturned the Commissioner (Appeals) decision and ruled in favor of the Revenue, demanding duty under Section 4 instead of Section 4A for goods assessment. The Tribunal emphasized the binding nature of its previous decision on the respondents, rendering conflicting judgments irrelevant. The appeal outcome favored the Revenue, setting aside the Commissioner (Appeals) order and restoring the original duty assessment under Section 4. en-us Tue, 10 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112567 The Tribunal overturned the Commissioner (Appeals) decision and ruled in favor of the Revenue, demanding duty under Section 4 instead of Section 4A for goods assessment. The Tribunal emphasized the binding nature of its previous decision on the respondents, rendering conflicting judgments irrelevant. The appeal outcome favored the Revenue, setting aside the Commissioner (Appeals) order and restoring the original duty assessment under Section 4. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112567