https://www.taxtmi.com/caselaws?id=47710 Cum-duty valuation was affirmed for assessing the mobile cranes, and the departmental challenge failed because the appeal was confined to the argument that the earlier Supreme Court ruling was under review; that review had already been dismissed, and the related circular had been withdrawn. The Court also refused to consider a new factual contention that the earlier ruling was inapplicable, since that point had not been raised before the Tribunal or in the civil appeal. On the grounds actually urged, the challenge had no merit and the dismissal was upheld in favour of the Revenue. en-us Wed, 19 Jul 2006 00:00:00 +0530 Tue, 24 Jun 2014 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47710 Cum-duty valuation was affirmed for assessing the mobile cranes, and the departmental challenge failed because the appeal was confined to the argument that the earlier Supreme Court ruling was under review; that review had already been dismissed, and the related circular had been withdrawn. The Court also refused to consider a new factual contention that the earlier ruling was inapplicable, since that point had not been raised before the Tribunal or in the civil appeal. On the grounds actually urged, the challenge had no merit and the dismissal was upheld in favour of the Revenue. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47710