https://www.taxtmi.com/caselaws?id=251424 A binding coordinate decision on the same controversy had already resolved the merits against the Revenue, so the appeal followed that earlier ruling and was allowed. The court noted, however, that where the extended period of limitation under section 11A(1) of the Central Excise Act, 1944 was not invoked, the matter could proceed in terms of the impugned order. The operative effect was that the assessee succeeded on the basis of the prior decision, subject to the stated limitation-related clarification. en-us Fri, 22 Aug 2014 00:00:00 +0530 Wed, 30 Sep 2015 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251424 A binding coordinate decision on the same controversy had already resolved the merits against the Revenue, so the appeal followed that earlier ruling and was allowed. The court noted, however, that where the extended period of limitation under section 11A(1) of the Central Excise Act, 1944 was not invoked, the matter could proceed in terms of the impugned order. The operative effect was that the assessee succeeded on the basis of the prior decision, subject to the stated limitation-related clarification. Case-Laws Central Excise Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251424