https://www.taxtmi.com/caselaws?id=467459 Where proceedings between the same parties raise substantially identical issues, the parity principle requires similar treatment absent demonstrated special circumstances, and the HC applied that principle to set aside the impugned appellate order and remand the matter for fresh consideration; the court kept all contentions open and directed reconsideration consistent with the contemporaneous proceeding. The appeal under the statutory appeal provision was allowed in favour of the assessee, with the CESTAT order vacated and the matter returned for rehearing on merits. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 19 Mar 2026 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467459 Where proceedings between the same parties raise substantially identical issues, the parity principle requires similar treatment absent demonstrated special circumstances, and the HC applied that principle to set aside the impugned appellate order and remand the matter for fresh consideration; the court kept all contentions open and directed reconsideration consistent with the contemporaneous proceeding. The appeal under the statutory appeal provision was allowed in favour of the assessee, with the CESTAT order vacated and the matter returned for rehearing on merits. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467459