2004 (11) TMI 112

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..... Tribunal when the Tribunal had merely relied upon its earlier decision which decision has not been challenged by the Department, we are of the view that there is no necessity to interfere with the decision of the Tribunal in view of the fact that it is the admitted case as stated in the special leave petition, that the issue is merely technical and that there was no revenue implication - Decided .....

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..... ed on such duty paid inputs if used in the manufactured final products. The respondent-assessee accordingly, chose to pay the duty and availed of the Modvat credit. 2. Subsequent to the issuance of the Notification, the trade notice dated 11th March, 1988 was withdrawn on 4th January, 1991. This trade notice being trade notice No. 008/91, stated that the matter has been re-examined and it was cl .....

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..... rom the question whether the Department ought to be allowed to question the decision of the Tribunal when the Tribunal had merely relied upon its earlier decision which decision has not been challenged by the Department, we are of the view that there is no necessity to interfere with the decision of the Tribunal in view of the fact that it is the admitted case as stated in the special leave petiti .....

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