https://www.taxtmi.com/caselaws?id=456078 Exemption under Notification No. 230/86 was held applicable where the respondent's manufacturing activity for the disputed period was materially identical to the earlier period already decided in its favour. Because the Tribunal's prior decision on the same facts had been upheld by the Supreme Court, judicial discipline required that the earlier ruling be followed, and the department could not re-agitate the issue without showing any distinguishing factual basis. On that reasoning, the exemption remained available to the respondent and the departmental challenge failed. en-us Mon, 13 Jun 2022 00:00:00 +0530 Tue, 25 Jun 2024 19:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456078 Exemption under Notification No. 230/86 was held applicable where the respondent's manufacturing activity for the disputed period was materially identical to the earlier period already decided in its favour. Because the Tribunal's prior decision on the same facts had been upheld by the Supreme Court, judicial discipline required that the earlier ruling be followed, and the department could not re-agitate the issue without showing any distinguishing factual basis. On that reasoning, the exemption remained available to the respondent and the departmental challenge failed. Case-Laws Central Excise Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456078