2006 (11) TMI 453

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....pellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 138/2005 (H-I) C.E., dated 24-12-2005 by which the demands have been confirmed on the ground that the appellants have manufactured FELT and the same is not marketable and the plea of the appellants is that the intermediate product is not FELT but 'fir....

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....lly in their favour and the Revenue also did not contest the matter further before the Apex Court. It is their submission that the Original Authority has not taken these submissions into consideration, thereby he has committed judicial indiscipline in overlooking the previous orders passed in assessee's favour. 3. Heard learned Counsel who relied on the following rulings. The gist of the o....

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.... UOI v. Satish Panalal Shah - 2001 (249) ITR 221 (SC) It is not open to the Revenue to accept the earlier judgment in the case of one assessee and challenge its correctness without just cause in the case of other assessees 5. TIK-LIG Ltd. & Ors. v. CC - 2005 (190) E.L.T. 47 (T) = 2005 (71) RLT 13 (T) It was held that there should be certain amount of certainty in taxation law and on....

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....al Authority for the previous periods in Order-in-Original No. 20/99 and similar three orders. The Revenue appeals were rejected by Commissioner (A) in his Orders-in-Appeal Nos. 3 to 6/2003-C.E., dated 28-2-2003. The Tribunal also rejected the Revenue appeal. Thus, it is seen that the issue has been fully settled in assessee's favour, inasmuch as their plea that there was no emergence of FELT for ....