https://www.taxtmi.com/caselaws?id=256137 The Tribunal was required to follow judicial discipline and give a reasoned basis before departing from its earlier final order on the same activity and substantially similar facts. Because it did not examine the earlier decisions, did not explain why they were inapplicable, and did not hold them to be bad law, its finding that the assessee's activity amounted to manufacture could not stand. The HC held that this unexplained departure vitiated the Tribunal's orders, which were quashed and set aside. The matter was remanded to the Tribunal for a fresh decision on merits after considering all contentions and the earlier adjudication. en-us Tue, 20 Jan 2015 00:00:00 +0530 Sat, 04 Jul 2015 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256137 The Tribunal was required to follow judicial discipline and give a reasoned basis before departing from its earlier final order on the same activity and substantially similar facts. Because it did not examine the earlier decisions, did not explain why they were inapplicable, and did not hold them to be bad law, its finding that the assessee's activity amounted to manufacture could not stand. The HC held that this unexplained departure vitiated the Tribunal's orders, which were quashed and set aside. The matter was remanded to the Tribunal for a fresh decision on merits after considering all contentions and the earlier adjudication. Case-Laws Central Excise Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256137