https://www.taxtmi.com/caselaws?id=122551 A notification issued under Rule 12 of the Central Excise Rules, 1944 provided rebate of central excise duty on aviation turbine fuel supplied to foreign airlines, but excluded airlines of Nepal and Bhutan. The dispute concerned whether the same concession should nevertheless apply to such supplies made to airlines of Nepal and Bhutan. The analysis relied on a prior revisionary order in the appellants' own case, where similar treatment had already been extended under relevant executive instructions, and that order was not shown to have been challenged. On principles of consistency, the same benefit was directed to be extended in the present matters, with the issue decided in favour of the assessee. en-us Tue, 27 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 15:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122551 A notification issued under Rule 12 of the Central Excise Rules, 1944 provided rebate of central excise duty on aviation turbine fuel supplied to foreign airlines, but excluded airlines of Nepal and Bhutan. The dispute concerned whether the same concession should nevertheless apply to such supplies made to airlines of Nepal and Bhutan. The analysis relied on a prior revisionary order in the appellants' own case, where similar treatment had already been extended under relevant executive instructions, and that order was not shown to have been challenged. On principles of consistency, the same benefit was directed to be extended in the present matters, with the issue decided in favour of the assessee. Case-Laws Central Excise Tue, 27 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122551