https://www.taxtmi.com/caselaws?id=152469 An earlier accepted exemption ruling on the same ready-to-eat edible preparations bound the department for a later period because the product line, exemption entry and manufacturing process remained unchanged. On those facts, the revenue could not reopen the identical exemption question merely due to an increase in the number of items, and the argument against perpetuating a wrong assessment did not override the earlier final order. The demand for duty, interest and consequential penalty therefore could not survive where there was no material change in facts or law. en-us Thu, 12 Nov 2009 00:00:00 +0530 Tue, 13 Jun 2017 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152469 An earlier accepted exemption ruling on the same ready-to-eat edible preparations bound the department for a later period because the product line, exemption entry and manufacturing process remained unchanged. On those facts, the revenue could not reopen the identical exemption question merely due to an increase in the number of items, and the argument against perpetuating a wrong assessment did not override the earlier final order. The demand for duty, interest and consequential penalty therefore could not survive where there was no material change in facts or law. Case-Laws Service Tax Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152469