- (1.) It Is Evident From The Impugned Order That Before The Tribunal It Was Conceded By The Learned Counsel For The Revenue That The Issue Raised In The Appeal Had Already Been Decided Against The Revenue Vide Its Earlier Decision In Amitex Silk Mills (P) Ltd. V. Cce. The Said Decision Had Also Been Followed By The Tribunal In A Number Of Cases.
(2.) Mr Harish Chander, Learned Senior Counsel Appearing For The Revenue Concedes That The Appeal Preferred By The Revenue Against The Decision Of The Tribunal In Amitex Silk Mills (P) Ltd. Has Been Dismissed By This Court. He However, Submits That The Said Decision Is Clearly Distinguishable On Facts.
(3.) We Are Unable To Agree With The Learned Counsel For The Revenue. Having Conceded Before The Tribunal That The Issue Raised In The Present Case Stood Concluded By An Earlier Decision, Which Attained Finality On The Dismissal Of The Appeal, The Revenue Cannot Be Permitted To Reopen The Same Issue All Over Again Before This Court On The Ground That The Facts Of The Two Cases Were Not Similar.;