https://www.taxtmi.com/caselaws?id=47721 In a dispute over exemption notifications for turbines cleared in CKD/SKD condition, the SC noted that the facts were identical to an earlier Tribunal decision involving the same manufacture and notification. Because that earlier decision had not been challenged further and had attained finality, the Revenue could not adopt a contrary position in a later matter on the same factual and legal basis. The Court applied the principle that the department cannot pick and choose between identically placed assessees or identical disputes and must follow the position already accepted. The assessee was therefore held entitled to the exemption benefit. en-us Tue, 29 Aug 2006 00:00:00 +0530 Tue, 11 Jun 2019 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47721 In a dispute over exemption notifications for turbines cleared in CKD/SKD condition, the SC noted that the facts were identical to an earlier Tribunal decision involving the same manufacture and notification. Because that earlier decision had not been challenged further and had attained finality, the Revenue could not adopt a contrary position in a later matter on the same factual and legal basis. The Court applied the principle that the department cannot pick and choose between identically placed assessees or identical disputes and must follow the position already accepted. The assessee was therefore held entitled to the exemption benefit. Case-Laws Central Excise Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47721