TMI Blog2015 (4) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal thought that the two cases though are similar but are different. It is well settled legal position if a matter is decided by any adjudicating authority or any appellate authority, the said authority cannot decide it again. The second judgment or order has to be ignored or is non est in the eyes of law. We accordingly hold so. - Petition disposed of. - Application Nos. E/COD,ROM/3332/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of both the show cause notices keeping open all issues. A perusal of the said order very clearly indicates that the said order of the Tribunal covers both the show cause notices again vide order No. A/163/WZB/2004/C-I dated 25.10.2004. A perusal of the order indicates that the fact of the earlier order was brought to the notice of the Tribunal. However, it appears that the Tribunal got th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he observed that in view of the Hon'ble Bombay High Court decision in the case of Simplex Mills Co. Ltd. vs. UOI reported in 2003 (153) ELT 528 (Bom.), the second order of the Tribunal is non est and he is required to decide the case as per order dated 2.7.2004. 3. The learned AR's main argument is that when the Tribunal has decided both the show cause notices on 2.7.2004, it could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the orders have been correctly issued. On query from the Bench, he agreed that there is only one order-in-original covering both the show cause notices. He also stated that the facts in the two cases quoted by the learned AR are distinguishable and hence the same are not applicable. 5. We have considered the submissions made by both the sides. We have also perused the two orders of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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