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TMI Blog2006 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 'first punch web' and is not goods, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 orders and rulings are reproduced herein bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 once Revenue accepted the decision of the Tribunal and it has taken similar view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 excisability purpose and what emerged was also "first punch web" was accepted. In a circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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