2016 (11) TMI 399 - SCH - Central Excise

Appeal dismissed due to prior ruling. Precedent set in Commissioner of Cus. & Central Excise v. Vijay Mining Equipments (2015).

The SC dismissed the appeal as the issue was previously addressed in Commissioner of Cus. & Central Excise v. Vijay Mining Equipments (2015). - 2016 ... Binding precedent - application of precedent - dismissal of appealApplication of precedent - dismissal on authority - Whether the appeal should be dismissed as the question raised is covered by a prior decision of this Court. - HELD THAT: - The Court recorded that the question raised in the appeal is squarely covered by its earlier decision in Commissioner of Cus. & Central Excise v. Vijay Mining Equipments . In view of that binding precedent, the Court found no reason to entertain the present appeal and applied the prior authority to dispose of the matter without further consideration of the issues on merits.Appeal dismissed as covered by the prior decision.Final Conclusion: The appeal was dismissed by the Supreme Court because the question raised was squarely covered by its earlier decision in Vijay Mining Equipments , and the prior decision was applied to dispose of the appeal. The Supreme Court dismissed the appeal as the issue raised was covered by a previous judgment in the case of Commissioner of Cus. & Central Excise v. Vijay Mining Equipments (2015).