Commissioner Of Central Excise, Bhopal vs Finite Polymers

The Supreme Court set aside the impugned order and allowed the appeal, affirming that the concession made by the Revenue's counsel before the Tribunal is not binding, as the notification in question is distinct. The Court dismissed the Revenue's appeals, which were previously tagged with this case, thereby upholding the appellant's entitlement to consequential relief. The decision emphasizes the principle that concessions made in prior proceedings do not necessarily apply to different notifications or contexts.