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Issues: Whether consequential relief could be granted when the appellant had not complied with the conditions imposed by an earlier appellate order, which had become final between the parties.
Analysis: The earlier appellate order had expressly held that Modvat credit was available only if the supplier got themselves registered even thereafter but before 31-12-94. That order was not challenged and therefore attained finality between the parties. The present proceeding arose only from a claim for consequential relief, and such relief could not be claimed without satisfying the conditions attached to the earlier final order.
Conclusion: The appellant was not entitled to consequential relief without complying with the conditions imposed by the earlier final order, and the rejection of the claim was sustained.
Final Conclusion: The appeal failed because the relief sought was inconsistent with the binding conditions of the unchallenged prior order.
Ratio Decidendi: A party cannot seek consequential relief on the basis of an earlier order while disregarding the conditions attached to that order once it has attained finality between the parties.