https://www.taxtmi.com/caselaws?id=429174 The Tribunal upheld the Ld. Commissioner's order, dismissing the Revenue's appeal. Emphasizing judicial discipline, the Tribunal stressed consistency in decision-making based on previous rulings. It highlighted the importance of not allowing the Revenue to take a different stand on identical issues previously decided, ultimately supporting the respondent's position and maintaining the NIL rate of duty classification for the product in question. en-us Tue, 18 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429174 The Tribunal upheld the Ld. Commissioner's order, dismissing the Revenue's appeal. Emphasizing judicial discipline, the Tribunal stressed consistency in decision-making based on previous rulings. It highlighted the importance of not allowing the Revenue to take a different stand on identical issues previously decided, ultimately supporting the respondent's position and maintaining the NIL rate of duty classification for the product in question. Case-Laws Central Excise Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429174