CrPC-Sec 300 Amritlal Ratilal Mehta v. State of Gujarat, ((1980)1 SCC 121) an earlier finding which has attained finality is binding in the subsequent proceedings in the case. The question is not whether the ingredients of the two offences are the same or substantially the same. That question would be relevant if the plea was one autrefois acquit or autrefois convict. The question is not even of 'Issue estoppel' properly so called as there were no separate trials. The question really is about the binding force and the conclusive nature, at later stage of a case, of a finding of fact finally determined at an earlier stage of the case which would depend on the question as to what the allegations were, what facts were required to be proved and what findings were arrived at.