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    <title>2006 (10) TMI 13 - Appellate Tribunal, Bangalore</title>
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    <description>The Tribunal reaffirmed the finality and binding effect of its previous order on the Commissioner in a dispute over the classification of the product for excise duty purposes. Emphasizing judicial discipline and the principle of upholding settled matters, the Tribunal held that the Commissioner&#039;s refusal to accept the Tribunal&#039;s ruling, which was previously accepted by the Revenue, was unwarranted. The Tribunal underscored the importance of consistency and adherence to established legal principles, ultimately allowing the stay applications and appeals in favor of the assessee.</description>
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