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    <title>2008 (2) TMI 878 - KARNATAKA HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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