Tribunal Urged to Respect Past Decisions Despite Superseded Notifications for Consistent Decision-Making, Says High Court.

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....Effect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision - merely because a particular argument was not raised when the earlier proceedings were decided would not be a sufficient ground to disregard an earlier adjudication made on merits. - HC....