TMI Blog2006 (4) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Revenue thereafter filed a Referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties 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 SCC 42 = 2004 (165) E.L.T. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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