2006 (4) TMI 579

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....essee, relying upon its earlier decision between the parties in Commissioner of Central Excise, Calcutta v. M/s. Indian Rayon & Industries Limited reported in 1999 (107) E.L.T. 273 (Tribunal) in which while considering the benefit of Notification No. 57/85 relating to earlier period, which is identically worded to the notifications involved in the present appeals, had granted a similar relief. Rev....

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....roceedings between the parties and the same has become final, the Revenue is precluded from taking a different stand in the present appeals as per law laid down by this Court in a number of cases. See Collector of Central Excise, Pune v. Tata Engineering & Locomotives Co. Ltd. reported in (2003) 11 SCC 193; Berger Paint India Limited v. Commissioner of Income Tax, Calcutta reported in (2004) 12 SC....