https://www.taxtmi.com/caselaws?id=778974 CESTAT held for the appellants, allowing the appeal. The Tribunal found the Revenue bound by its decision in a subsequent period where Commissioner (Appeals) ruled for the appellants and no further appeal was filed; Revenue could not accept that view for later periods and challenge earlier assessments. Extended limitation could not be invoked because the issue involved doubtful tax interpretation, prior inconsistent departmental decisions, and no deliberate suppression by the appellants. On merits, job-worker liability was considered, but the Tribunal favored the appellants' position and set aside the excise demand. en-us Wed, 24 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778974 CESTAT held for the appellants, allowing the appeal. The Tribunal found the Revenue bound by its decision in a subsequent period where Commissioner (Appeals) ruled for the appellants and no further appeal was filed; Revenue could not accept that view for later periods and challenge earlier assessments. Extended limitation could not be invoked because the issue involved doubtful tax interpretation, prior inconsistent departmental decisions, and no deliberate suppression by the appellants. On merits, job-worker liability was considered, but the Tribunal favored the appellants' position and set aside the excise demand. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778974