2015 (8) TMI 1118

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..... nion that Tribunal rightly applied principles of res judicata - Appeal accordingly, dismissed. - Civil Appeal No. 1175 OF 2006 - - - Dated:- 7-8-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. A. K. Sanghi, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Praneet Ranjan, Adv., Mr. Jitin Singhal, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Santos .....

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..... e same facts and material, the question was sought to be taken up again by the Revenue. The orders of the Commissioner as well as Customs, Excise and Gold (Control) Appellate Tribunal which are passed in the second round of litigation further demonstrates that all these aspects were duly considered and pure findings of facts were arrived at which are in favour of the respondent herein. Thus, no .....

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