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    <title>2006 (11) TMI 453 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the impugned order confirming demands on the ground of manufacturing FELT, ruling in favor of the appellants. It found the recommencement of proceedings and confirmation of demands unjustified, citing judicial indiscipline. Emphasizing the importance of consistency, the Tribunal highlighted that once an issue is settled in favor of the assessee and not challenged before higher courts, the Revenue cannot re-adjudicate the matter. Previous favorable orders and principles from earlier cases were crucial in the Tribunal&#039;s decision to allow the appeal with consequential relief.</description>
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    <pubDate>Fri, 17 Nov 2006 00:00:00 +0530</pubDate>
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      <title>2006 (11) TMI 453 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=120468</link>
      <description>The Tribunal set aside the impugned order confirming demands on the ground of manufacturing FELT, ruling in favor of the appellants. It found the recommencement of proceedings and confirmation of demands unjustified, citing judicial indiscipline. Emphasizing the importance of consistency, the Tribunal highlighted that once an issue is settled in favor of the assessee and not challenged before higher courts, the Revenue cannot re-adjudicate the matter. Previous favorable orders and principles from earlier cases were crucial in the Tribunal&#039;s decision to allow the appeal with consequential relief.</description>
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      <pubDate>Fri, 17 Nov 2006 00:00:00 +0530</pubDate>
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