Res judicata barred relitigation of an indistinguishable dispute between the same parties, and the appeal was allowed.

The Tribunal applied res judicata where the present dispute was found indistinguishable from an earlier appeal between the same parties. It held that no distinguishing feature existed to justify a different result and followed its prior decision. It also distinguished res judicata from stare decisis and from a declaration of law under Article 141 of the Constitution. On that basis, the appeal was allowed.

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Issues: Whether the appeal was barred or otherwise concluded by the earlier decision between the same parties, applying the principle of res judicata.

Analysis: The Tribunal found that the present dispute involved no distinguishing feature from the earlier appeal decided between the same parties. It followed its prior decision and noted that the principle of res judicata is distinct from stare decisis and from a declaration of law under Article 141 of the Constitution of India.

Conclusion: The appeal was allowed on the application of res judicata.

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