https://www.taxtmi.com/caselaws?id=787440 Where valuation of captive-clearance car carrier bodies had already been finally decided in the assessee's own case, the Tribunal held that the same dispute could not be reopened for a later period merely by taking a contrary view. Because the earlier orders had not been challenged by the Revenue and had attained finality, the authorities were bound to follow them under judicial discipline. Repeated litigation on the identical question was impermissible, and the impugned order could not be sustained. The order was set aside and relief followed for the assessee. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787440 Where valuation of captive-clearance car carrier bodies had already been finally decided in the assessee's own case, the Tribunal held that the same dispute could not be reopened for a later period merely by taking a contrary view. Because the earlier orders had not been challenged by the Revenue and had attained finality, the authorities were bound to follow them under judicial discipline. Repeated litigation on the identical question was impermissible, and the impugned order could not be sustained. The order was set aside and relief followed for the assessee. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787440