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SYSTRA PHILIPPINES v. CIR

This case has been cited 2 times or more.

2010-11-22
MENDOZA, J.
The rules are clear.  Before the CTA En Banc could take cognizance of the petition for review concerning a case falling under its exclusive appellate jurisdiction, the litigant must sufficiently show that it sought prior reconsideration or moved for a new trial with the concerned CTA division.  Procedural rules are not to be trifled with or be excused simply because their non-compliance may have resulted in prejudicing a party's substantive rights.[33] Rules are meant to be followed. They may be relaxed only for very exigent and persuasive reasons to relieve a litigant of an injustice not commensurate to his careless non-observance of the prescribed rules.[34]
2008-07-28
CORONA, J.
Moreover, petitioners cannot properly insist on the application of the CA decision in Spouses Mamerto Espina, Sr. and Flor Espina v. City of Ormoc.[13] A decision of the CA does not establish judicial precedent. A ruling of the CA on any question of law is not binding on this Court.[14] In fact, the Court may review, modify or reverse any such ruling of the CA.