“Grounds 1, 2, & 3 complain about the findings that the suit of the Appellant was caught by the principle of estoppel per rem judicatum. The question of estoppel per rem judicatum is an issue involving facts: UDE v. OJECHEMI (1995) 8 NWLR (pt. 412) 152 at 169; EFFIOM v. IRONBAR (2000) 3 NWLR (pt. 650) 545 at 555.” Per EJEMBI EKO, JSC in ADALMA TANKERS BUNKERING SERVICES LTD & ANOR v. CBN & ORS (2022-LCER-46528-SC) (Pp 83 – 83; Paras B – D)