https://www.taxtmi.com/caselaws?id=277989 Final appellate decisions are entitled to great weight, but no inflexible rule requires a judicial committee to follow an earlier ruling blindly in every circumstance. Where a material mistake of fact is alleged in the earlier decision, the tribunal may examine whether departure is justified, and the reference is not to be treated as an automatic re-hearing. The Board rejected the argument that it was bound without scrutiny to adhere to the prior ruling despite the asserted factual error, and confirmed that reconsideration may be possible in exceptional situations. en-us Tue, 13 Nov 1928 00:00:00 +0530 Thu, 03 Jan 2019 14:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277989 Final appellate decisions are entitled to great weight, but no inflexible rule requires a judicial committee to follow an earlier ruling blindly in every circumstance. Where a material mistake of fact is alleged in the earlier decision, the tribunal may examine whether departure is justified, and the reference is not to be treated as an automatic re-hearing. The Board rejected the argument that it was bound without scrutiny to adhere to the prior ruling despite the asserted factual error, and confirmed that reconsideration may be possible in exceptional situations. Case-Laws Indian Laws Tue, 13 Nov 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277989