https://www.taxtmi.com/caselaws?id=265851 Exemption under Serial No. 12 of Notification No. 14/2002-CE was held available to the appellants because the same issue had already been decided in their favour by a Larger Bench in the connected group of appeals. The Tribunal found that the present matters involved the identical controversy and treated the earlier Larger Bench ruling as covering the issue. As the exemption claim stood concluded on merits, the Tribunal did not examine the limitation plea and allowed the appeals on that basis. en-us Mon, 13 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265851 Exemption under Serial No. 12 of Notification No. 14/2002-CE was held available to the appellants because the same issue had already been decided in their favour by a Larger Bench in the connected group of appeals. The Tribunal found that the present matters involved the identical controversy and treated the earlier Larger Bench ruling as covering the issue. As the exemption claim stood concluded on merits, the Tribunal did not examine the limitation plea and allowed the appeals on that basis. Case-Laws Central Excise Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265851