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TMI Blog2006 (2) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... and others v. Union of Indian [1992 (62) E.L.T. 253 (Del.) to the case in Akilence Textiles Limited and others passed by the same High Court wherein the appellants are one of the writ petitioners. 3. The appellants had a dispute relating to payment of Additional Duty of Excise under Additional Duties of Excise (Goods of Special importance) Act, 1957 on the fabrics so processed and also raised the same issue and filed writ petion under the cause title M/s. Parekh Prints and others - challenging the levy of additional duty of excise on the processed fabrics by the job worker. They have also obtained interim order dated 18-9-90 in which it was directed that the assessees to deposit 50% of the duty demanded by the excise department and for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants under protest. Subsequently, the appellants filed letter dated 13-11-2000 made a detailed representation to the Deputy Commissioner, Central Excise requesting for refund of the interest paid by them. Prior to that also so much correspondence has been made in this regard. In response to the above said letter, a show cause notice dated 11-4-2001 was issued to the appellants proposing to reject the refund on the ground that the direction to pay interest passed in the case of Parekh Prints will also apply to the appellants case. After due adjudication, the Deputy, Commissioner of Central Excise vide order dated 18-7-2000 rejected the refund claim. The Commissioner (Appeals) also dismissed the appeal filed by the assessee. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal dispute were at liberty to reopen the dispute at any time, the law provides that once a case has been heard and all appeals have been taken (or the time for appeal has gone by) all parties to the dispute and their successors are bound by the court s findings on the issues raised between them and on questions of fact and law necessary to the decision of such issues. 7. The aforesaid notes given under the ratio decidendi connotes the principle of res judicata between parties and their successors and cannot be the subject of further dispute. In the instant case the subject matter in both writ petitions is one and the same. The contention of the appellants that the strictures passed by the Hon ble High Court in the earlier writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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