https://www.taxtmi.com/caselaws?id=121128 Revenue appeals were treated as infructuous because the Commissioner (Appeals) had relied on earlier appellate orders that the Revenue had not challenged and which had therefore attained finality. The Commissioner (Appeals) also applied an existing Tribunal ruling that materials captively used in fabrication and mounting of tankers qualified for exemption. With the issue already settled by final orders and binding Tribunal precedent, there was no basis to interfere with the impugned order, and the appeals and cross-objection were rejected as infructuous. en-us Wed, 31 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 17:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121128 Revenue appeals were treated as infructuous because the Commissioner (Appeals) had relied on earlier appellate orders that the Revenue had not challenged and which had therefore attained finality. The Commissioner (Appeals) also applied an existing Tribunal ruling that materials captively used in fabrication and mounting of tankers qualified for exemption. With the issue already settled by final orders and binding Tribunal precedent, there was no basis to interfere with the impugned order, and the appeals and cross-objection were rejected as infructuous. Case-Laws Central Excise Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121128