https://www.taxtmi.com/caselaws?id=226202 A coordinate bench must follow an earlier decision in the assessee's own case on identical facts and issues unless that decision is stayed, overruled or referred to a larger bench. The later objection that the earlier order was based on concession was rejected because the prior ruling had attained finality to the extent unchallenged and remained operative in the absence of any stay. Applying judicial discipline, the Tribunal declined to depart from the binding precedent and followed it in disposing of the appeals in favour of the assessee. en-us Thu, 10 Feb 2011 00:00:00 +0530 Wed, 12 Apr 2017 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226202 A coordinate bench must follow an earlier decision in the assessee's own case on identical facts and issues unless that decision is stayed, overruled or referred to a larger bench. The later objection that the earlier order was based on concession was rejected because the prior ruling had attained finality to the extent unchallenged and remained operative in the absence of any stay. Applying judicial discipline, the Tribunal declined to depart from the binding precedent and followed it in disposing of the appeals in favour of the assessee. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226202