https://www.taxtmi.com/caselaws?id=466814 A Division Bench precedent was treated as binding, and the issues raised in the appeal were held to be squarely covered by the earlier Allahabad HC decision in Kesar Enterprises Ltd. v. Commissioner of Customs, Central Excise Service Tax, involving the same parties. The appeal was disposed of accordingly, reflecting that the court followed its prior Division Bench ruling without fresh reconsideration of the issues. en-us Thu, 23 Jan 2020 00:00:00 +0530 Fri, 20 Feb 2026 20:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466814 A Division Bench precedent was treated as binding, and the issues raised in the appeal were held to be squarely covered by the earlier Allahabad HC decision in Kesar Enterprises Ltd. v. Commissioner of Customs, Central Excise Service Tax, involving the same parties. The appeal was disposed of accordingly, reflecting that the court followed its prior Division Bench ruling without fresh reconsideration of the issues. Case-Laws Central Excise Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466814