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<h1>The High Court of Bombay rejected the appeal as the issue was already decided in a previous case.</h1> The High Court of Bombay rejected the appeal as the issue was already decided in a previous case. - 2018 (361) E.L.T. A78 (Bom.) Binding precedent - application of a prior decision - no substantial question of lawBinding precedent - application of a prior decision - no substantial question of law - Whether the Tribunal correctly treated the matter as covered by the earlier decision in Suvidhe Limited v. Union of India and whether any substantial question of law arises. - HELD THAT: - The Tribunal determined that the controversy was squarely covered by this Court's earlier decision in Suvidhe Limited v. Union of India. On appellate review the High Court concurred with the Tribunal's conclusion that the earlier decision governs the present case and, as a consequence, found that no substantial question of law arises for its consideration. Having accepted that the precedent is applicable, the Court did not undertake any further legal examination or re-interpretation of the issue. [Paras 2]The Tribunal was right to treat the matter as covered by the prior decision; no question of law arises and the appeal is rejected.Final Conclusion: Appeal rejected: the High Court upheld the Tribunal's application of the prior decision and held that no substantial question of law arises. The High Court of Bombay rejected the appeal as the issue was already decided in a previous case, Suvidhe Limited v. Union of India [1996 (82) E.L.T. 177 (Bom.)].