COMMISSIONER OF CUSTOMS, KANDLA Vs. ABM INTERNATIONAL LTD.

JUDGEMENT

(1.) We have heard learned counsel for the parties at length.

(2.) It is not in dispute that in the first round of litigation, the matter had come up to this Court and was decided in favour of the respondent-assessee. While dismissing the appeal of the Revenue, considering the facts of this case, no doubt this Court left the question of law open. However, that could not be a ground to reopen the case of the Revenue. We are, therefore, of the opinion that the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has rightly applied the principles of res judicata.

(3.) We further find that in the second round of litigation also, which was on the same facts and material, the question was sought to be taken up again by the Revenue. The orders of the Commissioner as well as Customs, Excise and Gold (Control) Appellate Tribunal which are passed in the second round of litigation further demonstrates that all these aspects were duly considered and pure findings of facts were arrived at which are in favour of the respondent herein.