https://www.taxtmi.com/caselaws?id=41237 The court set aside the demand for central excise duty on railway sleepers, sawn tire-wood, and furniture, emphasizing the importance of respecting previous appellate decisions. The court noted the lack of changed circumstances to support the new demand and highlighted the significance of appellate authority rulings. It allowed the statutory authorities to expedite the revision process to avoid the limitation period for raising demands. The court approved the petitioner's request to deposit the duty amount with the Department in a special account bearing interest, to be transferred if their position succeeded within a month of the revision's final disposal. en-us Thu, 04 Feb 1982 00:00:00 +0530 Wed, 08 Jul 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41237 The court set aside the demand for central excise duty on railway sleepers, sawn tire-wood, and furniture, emphasizing the importance of respecting previous appellate decisions. The court noted the lack of changed circumstances to support the new demand and highlighted the significance of appellate authority rulings. It allowed the statutory authorities to expedite the revision process to avoid the limitation period for raising demands. The court approved the petitioner's request to deposit the duty amount with the Department in a special account bearing interest, to be transferred if their position succeeded within a month of the revision's final disposal. Case-Laws Central Excise Thu, 04 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41237