https://www.taxtmi.com/article/detailed?id=269 Judicial decisions are not equivalent to statutes and must be read in context; tribunals must assess how the factual matrix of prior authorities corresponds to the case before them. Mere citation of earlier judgments without analysing factual fit or reasoning is improper. Where a tribunal disposes of multiple appeals by reference to precedent without individualized factual analysis, those disposals should be set aside and the matters remitted for fresh consideration with attention to the special features of each case and the proper application of precedent. en-us Wed, 21 Jan 2009 00:00:00 +0530 Wed, 21 Jan 2009 07:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=269 Judicial decisions are not equivalent to statutes and must be read in context; tribunals must assess how the factual matrix of prior authorities corresponds to the case before them. Mere citation of earlier judgments without analysing factual fit or reasoning is improper. Where a tribunal disposes of multiple appeals by reference to precedent without individualized factual analysis, those disposals should be set aside and the matters remitted for fresh consideration with attention to the special features of each case and the proper application of precedent. Articles Central Excise Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=269