https://www.taxtmi.com/caselaws?id=47314 A tribunal cannot depart from an earlier view already affirmed by the Supreme Court without cogent reasons; a change in approach that ignores the binding position is unsustainable. Here, the tribunal adopted a view contrary to its earlier decisions, including Watts Electronics Pvt. Ltd. and Shree Cables & Conductors Ltd., without discussing the binding effect of the Supreme Court's confirmation. The Gujarat High Court therefore set aside and quashed the tribunal's order, and the Commissioner (Appeals) order was allowed to operate. en-us Fri, 27 Dec 2002 00:00:00 +0530 Wed, 28 Jul 2010 11:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47314 A tribunal cannot depart from an earlier view already affirmed by the Supreme Court without cogent reasons; a change in approach that ignores the binding position is unsustainable. Here, the tribunal adopted a view contrary to its earlier decisions, including Watts Electronics Pvt. Ltd. and Shree Cables & Conductors Ltd., without discussing the binding effect of the Supreme Court's confirmation. The Gujarat High Court therefore set aside and quashed the tribunal's order, and the Commissioner (Appeals) order was allowed to operate. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47314