https://www.taxtmi.com/caselaws?id=234626 Exemption under Notification No. 10/97-CE was held available for goods supplied to DRDO for weapon-related research, because an earlier final order of the same Bench had already construed the notification in the assessee's favour on the same issue. The present dispute involved identical goods, the same end use, and the same legal question for a different period, and the earlier view was followed as binding precedent since it had not been shown to have been overturned or not accepted by the Department. The exemption was therefore available and the demand was unsustainable. en-us Thu, 23 Feb 2012 00:00:00 +0530 Thu, 20 Jun 2013 11:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234626 Exemption under Notification No. 10/97-CE was held available for goods supplied to DRDO for weapon-related research, because an earlier final order of the same Bench had already construed the notification in the assessee's favour on the same issue. The present dispute involved identical goods, the same end use, and the same legal question for a different period, and the earlier view was followed as binding precedent since it had not been shown to have been overturned or not accepted by the Department. The exemption was therefore available and the demand was unsustainable. Case-Laws Central Excise Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234626