1986 (9) TMI 280

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..... Order per : M. Gouri Shanker Murthy, Member (J)]. The questions that arise for determination in this Revision Application to the Government of India, transferred to and heard by the Tribunal pursuant to Section 35P of the Central Excises and Salt Act, 1944 are precisely those that had arisen for determination in another appeal between the same parties decided by us earlier and reported in 19 .....

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..... the principle of res judicata is not to be confused with that of staredecisis or declaration of law in terms of Article 141 of the Constitution of India. 2. There is no single feature in the instant appeal that could distinguish it from the appeal decided by us earlier. In the premises, following our earlier decision in 1985 (21) E.L.T. 930, we allow the instant Appeal with consequential benefi .....

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