https://www.taxtmi.com/caselaws?id=220730 The court upheld the appellate Tribunal's ruling in favor of the assessee in a Tax Case, emphasizing the importance of consistency in legal decisions. The decision was based on settled legal positions established by a Larger Bench of the Tribunal and a judgment from the Calcutta High Court. The court found no fault in the Tribunal's decision, dismissing the Tax Case due to the adherence to established legal principles and precedents. The judgment underscores the necessity of following higher bench decisions for uniformity and predictability in legal application. en-us Thu, 03 Jan 2013 00:00:00 +0530 Wed, 12 Apr 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220730 The court upheld the appellate Tribunal's ruling in favor of the assessee in a Tax Case, emphasizing the importance of consistency in legal decisions. The decision was based on settled legal positions established by a Larger Bench of the Tribunal and a judgment from the Calcutta High Court. The court found no fault in the Tribunal's decision, dismissing the Tax Case due to the adherence to established legal principles and precedents. The judgment underscores the necessity of following higher bench decisions for uniformity and predictability in legal application. Case-Laws Central Excise Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220730