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    <title>2003 (5) TMI 527 - SC Order</title>
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    <description>The SC dismissed the Revenue&#039;s appeal because the dispute was squarely covered by its earlier decision in Collector of Central Excise, Bangalore v. M/s. Escorts Mahle Ltd. Counsel for the appellant conceded that the ratio of that decision governed the matter, and the Court declined to reopen an issue already decided by binding precedent. The appellate challenge was disposed of by applying the existing authority rather than reconsidering the merits. No order as to costs.</description>
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      <description>The SC dismissed the Revenue&#039;s appeal because the dispute was squarely covered by its earlier decision in Collector of Central Excise, Bangalore v. M/s. Escorts Mahle Ltd. Counsel for the appellant conceded that the ratio of that decision governed the matter, and the Court declined to reopen an issue already decided by binding precedent. The appellate challenge was disposed of by applying the existing authority rather than reconsidering the merits. No order as to costs.</description>
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