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    <description>Earlier CESTAT precedent was treated as controlling where the tribunal had relied on its own prior decision in L.H. Sugar Factories Ltd. v. CCE and the departmental challenge to that decision had already been dismissed in the higher forum. On that basis, the Court concluded that the present matters should follow the same outcome as the earlier proceedings. The revenue&#039;s appeal was dismissed and the assessee&#039;s appeals were allowed.</description>
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      <description>Earlier CESTAT precedent was treated as controlling where the tribunal had relied on its own prior decision in L.H. Sugar Factories Ltd. v. CCE and the departmental challenge to that decision had already been dismissed in the higher forum. On that basis, the Court concluded that the present matters should follow the same outcome as the earlier proceedings. The revenue&#039;s appeal was dismissed and the assessee&#039;s appeals were allowed.</description>
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