2015 (8) TMI 1118 - SCH - Customs

Principle of Res-Judicata - While dismissing appeal of Revenue in first ground of litigation, no doubt Supreme court had left question of law open - However, that could not be ground to reopen case of Revenue - Therefore, Supreme court of opinion that Tribunal rightly applied principles of res judicata - Appeal accordingly, dismissed.

Summary

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) based on the principle of res judicata. The court found that the matter had already been decided in favor of the respondent-assessee in a previous round of litigation, and there was no justification to reopen the case. The appeal by the Revenue was dismissed as the findings of fact were in favor of the respondent.