https://www.taxtmi.com/caselaws?id=184619 Where earlier Tribunal decisions on the same issue had attained finality because the Revenue did not appeal them, the Revenue was precluded from taking a contrary position in later proceedings. The Court applied the principle that an identical question, once finally decided and left unchallenged, binds the Revenue in subsequent cases. On that basis, the contrary stand in the present appeals was not permitted and the appeals were liable to be dismissed. en-us Thu, 28 Feb 2008 00:00:00 +0530 Thu, 14 Jul 2016 13:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184619 Where earlier Tribunal decisions on the same issue had attained finality because the Revenue did not appeal them, the Revenue was precluded from taking a contrary position in later proceedings. The Court applied the principle that an identical question, once finally decided and left unchallenged, binds the Revenue in subsequent cases. On that basis, the contrary stand in the present appeals was not permitted and the appeals were liable to be dismissed. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184619