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<h1>Central excise duty liability dispute: appellant sought relief despite binding precedent; no distinguishing grounds, appeal dismissed without costs.</h1> The dominant issue was whether the appeal could succeed despite a binding SC precedent governing the same legal question. Applying the ratio in an earlier ... - In view of the binding precedent in *Hindustan Petroleum Corporation Ltd. v. Collector of Central Excise* [1995 (77) E.L.T. 256 (S.C.) = 1995 Supp. (3) SCC 45], the Court dismissed the civil appeal. The order rests entirely on the application of that earlier judgment, treating it as determinative of the issues raised and leaving no basis to grant relief to the appellant. The Court held: 'In view of the judgment of this Court in Hindustan Petroleum Corporation Ltd. v. Collector of Central Excise ..., the Civil Appeal is dismissed.' No costs were awarded: 'There shall be no orders as to costs.'
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