https://www.taxtmi.com/caselaws?id=30112 Identical customs/excise duty demands and penalties were found unsustainable where the Tribunal had already rejected the same issue in earlier matters and those orders had attained finality because the Department did not challenge them further. The Tribunal applied the principle that unchallenged prior decisions on the same facts and issue must be followed in later identical proceedings. On that basis, the duty and penalty confirmations in the assessees' matters were set aside, while the order dropping demand in the departmental appeal was left undisturbed. en-us Wed, 30 Apr 2008 00:00:00 +0530 Wed, 21 Jan 2009 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30112 Identical customs/excise duty demands and penalties were found unsustainable where the Tribunal had already rejected the same issue in earlier matters and those orders had attained finality because the Department did not challenge them further. The Tribunal applied the principle that unchallenged prior decisions on the same facts and issue must be followed in later identical proceedings. On that basis, the duty and penalty confirmations in the assessees' matters were set aside, while the order dropping demand in the departmental appeal was left undisturbed. Case-Laws Central Excise Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30112