https://www.taxtmi.com/caselaws?id=167439 The Appellate Tribunal held that the Supreme Court's dismissal of a related case constituted res judicata, binding the parties in the present proceedings. The Tribunal emphasized the importance of finality in decisions to prevent circumvention through repeated appeals, allowing the Revision based on the Supreme Court's dismissal despite arguments on merits. The case involved the inclusion of packing charges in the assessable value of cement under the Central Excises & Salt Act, 1944, and clarified the relevance of earlier decisions in tax matters unless there are substantial reasons for a different conclusion. en-us Wed, 10 Apr 1985 00:00:00 +0530 Sat, 20 Dec 2014 10:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167439 The Appellate Tribunal held that the Supreme Court's dismissal of a related case constituted res judicata, binding the parties in the present proceedings. The Tribunal emphasized the importance of finality in decisions to prevent circumvention through repeated appeals, allowing the Revision based on the Supreme Court's dismissal despite arguments on merits. The case involved the inclusion of packing charges in the assessable value of cement under the Central Excises & Salt Act, 1944, and clarified the relevance of earlier decisions in tax matters unless there are substantial reasons for a different conclusion. Case-Laws Central Excise Wed, 10 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167439