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    <title>2008 (7) TMI 980 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal&#039;s decision rested on its reliance on the Supreme Court ruling in Vikram Cement v. CCE, Indore and on the department&#039;s acceptance of similar outcomes in earlier years for the same assessee. The Bombay HC held that, in view of those factors, the appeal could not be entertained and rejected it without any further factual or legal adjudication. The operative effect was to leave the Tribunal&#039;s reliance on precedent and prior departmental consistency undisturbed.</description>
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      <description>The Tribunal&#039;s decision rested on its reliance on the Supreme Court ruling in Vikram Cement v. CCE, Indore and on the department&#039;s acceptance of similar outcomes in earlier years for the same assessee. The Bombay HC held that, in view of those factors, the appeal could not be entertained and rejected it without any further factual or legal adjudication. The operative effect was to leave the Tribunal&#039;s reliance on precedent and prior departmental consistency undisturbed.</description>
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