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    <title>2011 (9) TMI 872 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the lower appellate authority&#039;s decision allowing the claim of free replacement of breakages, citing the principles of res judicata. Despite the retrospective effect of certain judgments, the Tribunal emphasized the importance of respecting previous decisions and upheld the impugned order in favor of the respondents. The Revenue&#039;s appeal was dismissed based on the acceptance of the previous decision in the respondents&#039; case, highlighting the significance of consistency and adherence to legal principles in tax matters.</description>
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      <description>The Tribunal upheld the lower appellate authority&#039;s decision allowing the claim of free replacement of breakages, citing the principles of res judicata. Despite the retrospective effect of certain judgments, the Tribunal emphasized the importance of respecting previous decisions and upheld the impugned order in favor of the respondents. The Revenue&#039;s appeal was dismissed based on the acceptance of the previous decision in the respondents&#039; case, highlighting the significance of consistency and adherence to legal principles in tax matters.</description>
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