Identical facts and an already decided question of law barred further consideration of the Revenue's appeal.

Where a question of law has already been decided against the Revenue on identical facts, the earlier ruling governs the later matter and no fresh adjudication is required. The present appeal under the Central Excise Act was treated as covered by the prior decision in the connected case, so the legal issue stood concluded against the Revenue and in favour of the assessee. On that basis, the appeal could not survive for further consideration.

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Issues: Whether the Revenue's appeal could survive when the question of law had already been decided against the Revenue in an earlier case on identical facts.

Analysis: The appeal arose under section 35G(1) of the Central Excise Act. The dispute turned on the same factual and legal issue that had earlier been decided by the Court against the Revenue in a connected matter. Since the question of law was already answered and the present facts were identical, no fresh adjudication was required. The Court treated the earlier decision as governing the present appeal.

Conclusion: The question of law stood concluded against the Revenue and in favour of the assessee, and the appeal was not maintainable for further consideration.

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