2019 (11) TMI 1201

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.... Adv. Mr. Abhijit Chatterjee, Sr. Adv. Mr. Rahul Dhanuka, Adv. ORDER The Court : Mr. Chatterjee, learned senior counsel appearing for the respondent, takes the following points to oppose admission of this appeal: (i) According to the records as narrated by the tribunal in its impugned order, money was collected by the respondent from its customers but in the relevant documents like inv....

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....down the following law: "11. This Court in a catena of decisions has held that where the department accepts the principle laid down by the Tribunal in one case and let it become final, then the department is not entitled to raise the same point in other cases. The department cannot pick and choose. [See: The decisions of this Court in Union of India & others v. Kaumudini Narayan Dalal & A....

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....and in this case. The earlier appeal involving identical issue was not pressed and was, therefore, dismissed. The respondent having taken a conscious decision to accept the principles laid down in Pepsico India Holdings Ltd. [2001(130) E.L.T. 193] cannot be permitted to take the opposite stand in this case. If we were to permit them to do so, the law will be in a state of confusion and will place ....