https://www.taxtmi.com/caselaws?id=356697 Where an identical excisability issue has already attained finality in favour of the assessee and the department has accepted that position, the revenue cannot later take a contrary stand in subsequent proceedings. The Tribunal applied the binding jurisdictional High Court ruling on spent methanol or spent solvent and held that the department was barred from reagitating the same question in later cases. As a result, separate examination of duty liability on the resultant spent solvent was unnecessary, and the impugned order was treated as unsustainable. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356697 Where an identical excisability issue has already attained finality in favour of the assessee and the department has accepted that position, the revenue cannot later take a contrary stand in subsequent proceedings. The Tribunal applied the binding jurisdictional High Court ruling on spent methanol or spent solvent and held that the department was barred from reagitating the same question in later cases. As a result, separate examination of duty liability on the resultant spent solvent was unnecessary, and the impugned order was treated as unsustainable. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356697