https://www.taxtmi.com/caselaws?id=208200 Cum-duty pricing was accepted for assessable value because the Tribunal had remanded the matter for re-quantification and the revenue raised no objection to that course. Affixation of a foreign company's brand name on goods otherwise registered in the Indian company's name did not disentitle the assessee to small scale industry exemption, as the issue had already been concluded by an unchallenged Calcutta High Court ruling and was later supported by Supreme Court authority. A point settled by binding precedent could not be reopened in the same dispute, and the Tribunal's decision was left undisturbed. en-us Thu, 25 Oct 2007 00:00:00 +0530 Mon, 09 Jan 2012 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208200 Cum-duty pricing was accepted for assessable value because the Tribunal had remanded the matter for re-quantification and the revenue raised no objection to that course. Affixation of a foreign company's brand name on goods otherwise registered in the Indian company's name did not disentitle the assessee to small scale industry exemption, as the issue had already been concluded by an unchallenged Calcutta High Court ruling and was later supported by Supreme Court authority. A point settled by binding precedent could not be reopened in the same dispute, and the Tribunal's decision was left undisturbed. Case-Laws Central Excise Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208200