ORDER : D.K. Jain, H.L. Dattu, JJ. Delay Condoned. 2. It is evident from the impugned order that before the Tribunal it was conceded by the learned counsel for the Revenue that the issue raised in the appeal had already been decided against the Revenue vide its earlier decision in Ginni International Ltd. v. CCE, (2002) 139 ELT 172 (Tri). The said decision had also been followed by the Tribunal in a number of cases. 3. Mr. Harish Chander, learned Senior Counsel appearing for the Revenue concedes that civil appeal bearing No. 1900 of 2002, preferred by the Revenue against the decision of the Tribunal in Ginni International Ltd. v. CCE, (2002) 139 ELT 172 (Tri) was dismissed on 16-8-2007. He, however, submits that the said decision is clearly distinguishable on facts, particularly when the period involved is different. 4. We are afraid that having conceded before the Tribunal that the issue raised in the present case stood concluded by the said earlier decision, which attained finality on the dismissal of the appeal in Ginni case, the Revenue cannot be permitted to reagitate the same issue on the specious plea that on facts there was no similarity between the two cases. 5. Accordingly, following the decision of this Court in Ginni International Ltd., CCE v. Ginni International Ltd., (2011) 15 SCC 227 the appeal is dismissed. Appeal dismissed.