https://www.taxtmi.com/caselaws?id=264828 A lower adjudicating authority cannot disregard a binding Tribunal interpretation of Notification No. 10/96-C.E. by taking a different view on captive use of tin containers for packing soya oil. The Tribunal reiterated that tin containers manufactured in the factory and used for packing vanaspati or soya oil are treated as consumed within the factory for the notification. Because that earlier declaration of law had not been overturned by a higher forum, the contrary orders were unsustainable and were set aside, with the matters remanded for fresh adjudication in accordance with the binding precedent. en-us Fri, 21 Nov 2014 00:00:00 +0530 Sat, 03 Oct 2015 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264828 A lower adjudicating authority cannot disregard a binding Tribunal interpretation of Notification No. 10/96-C.E. by taking a different view on captive use of tin containers for packing soya oil. The Tribunal reiterated that tin containers manufactured in the factory and used for packing vanaspati or soya oil are treated as consumed within the factory for the notification. Because that earlier declaration of law had not been overturned by a higher forum, the contrary orders were unsustainable and were set aside, with the matters remanded for fresh adjudication in accordance with the binding precedent. Case-Laws Central Excise Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264828