The Commissioner of Central Excise, Aurangabad challenged a CESTAT order that had allowed the appeal of M/s Millennium Beer Industries Ltd. (now amalgamated with M/s United Breweries Ltd.), which had been served a service tax demand of approximately Rs. 21.92 crores for the period 23.09.2009 to 15.11.2011 in relation to manufacturing and selling alcoholic beverages on behalf of M/s United Breweries Ltd. The Bombay High Court (Aurangabad Bench) found that the Revenue had accepted an identical CESTAT judgment in the case of a similarly situated assessee, M/s SAB Miller Breweries Pvt. Ltd., while challenging the same in the present case, thereby applying different yardsticks to identical facts. Relying on the Supreme Court's principle of consistency as laid down in Birla Corporation Ltd. v. Commissioner of Central Excise (2005) 6 SCC 95 and Union of India v. Kaumudini Narayan Dalal (2001) 10 SCC 231, the High Court held that the Revenue cannot be permitted to take different stands when facts are substantially identical. The Court accordingly dismissed the Revenue's appeal, upholding the CESTAT's finding that the demand was barred by limitation.