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	GR NO. 143313 2005-06-21	PANDIMAN PHILIPPINES v. MARINE MANNING MANAGEMENT CORPORATION GARCIA, J.
The very recent case of Gallera De Guison Hermanos, Inc. vs. Cruz[9] reiterates the Court's consistent ruling on the matter:xxx time and again the much-repeated but not so well-heeded rule that findings of fact of the Court of Appeals, particularly where it is in absolute agreement with that of the NLRC and the Labor Arbiter, as in this case, are accorded not only respect but even finality and are deemed binding upon this Court so long as they are supported by substantial evidence xxx.