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TMI Blog2011 (9) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... period, the Tribunal has allowed the claim of the respondents for free replacement of breakages and the said order has been accepted by the Department - in respondents’ own case, the issue has been decided in favour of the respondents and the same has been accepted by the Department. Therefore, the principles of res judicata is applicable and it is no doubt that after the decision in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt during the period April, 1999 to March, 2000. The adjudicating authority denied the claim of interest on receivables and free replacement of breakages. The said order was challenged before the lower appellate authority who allowed the claim of the respondents on both counts, interest on receivables and free replacement of breakages. Being aggrieved by the said order, the Revenue is in appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tra Kutch Stock Exchange Ltd. reported in 2008 (230) E.L.T. 385 (S.C) = 2010 (18) S.T.R. 84 (S.C.). 4. On the other hand, Shri Vinod Awtani, ld. C.A. appearing on behalf of the respondents submitted that in the respondents own case, for the earlier period, this Tribunal has allowed the claim for free replacement of breakages and the said order has not been challenged by the department. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change Ltd. (supra) as relied on by the ld. SDR that the decision of the Hon ble Apex Court is having retrospective effect. There is no doubt that the decision of the Apex Court is having retrospective effect. But in this case, in respondents own case, the issue has been decided in favour of the respondents and the same has been accepted by the Department. Therefore, the principles of res judicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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