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Applicability of judgment of Delhi High Court in M/s. Parekh Prints case to Akilene Textiles Limited case for Additional Duty of Excise on processed fabrics. Analysis: The appeal before the Appellate Tribunal CESTAT, Mumbai challenged the Order in Appeal passed by the Commissioner (Appeals), Mumbai-II regarding the levy of Additional Duty of Excise on fabrics processed by the appellants. The issue revolved around the applicability of the judgment of Delhi High Court in M/s. Parekh Prints case to the case of Akilene Textiles Limited, wherein the appellants were writ petitioners. The appellants had initially challenged the levy of additional duty of excise on processed fabrics through a writ petition under the title M/s. Parekh Prints. The High Court dismissed the first batch of writ petitions, including that of M/s. Parekh Prints, and directed payment of interest at 17.5%. Subsequently, in the second batch of writ petitions, the High Court held that the matter was covered by the earlier decision and dismissed the writ petition. The appellants, however, argued against the applicability of the judgment in M/s. Parekh Prints to their case, citing the principle of "ratio decidendi" from legal sources. The Commissioner (Appeals) and the Tribunal rejected the appellant's contention, emphasizing that the subject matter in both writ petitions was the same. The Tribunal held that the High Court's dismissal of the second batch of writ petitions, including that of the appellants, on the grounds of being covered by the earlier decision in M/s. Parekh Prints implied that the appellants were bound by the findings and terms of the previous judgment. The Tribunal found no error in the Commissioner's decision to reject the refund claim, as the facts of the present case were deemed similar to those in M/s. Parekh Prints. The Tribunal concluded that the appellants' arguments lacked merit, and the appeal was dismissed accordingly. In essence, the judgment delved into the principles of res judicata between parties, emphasizing that once a case has been decided and all appeals exhausted, parties are bound by the court's findings on the issues raised. The Tribunal upheld the decision of the Commissioner (Appeals) based on the application of the earlier judgment and the principle of finality in legal disputes.
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