The settled position of the law applicable in the given circumstance is as straight forward as it comes and that is to the effect that a decision of Court against which no Appeal has been filed is deemed accepted by the party against whom the decision was entered and therefore binding. In the same token, the law is trite that a decision or conclusion or finding not appealed against is deemed correct and binding between the parties. See the cases of ODIASE v. AGHO and ORS (1972) 1 ALL NLR (Pt. 1) 170 AT 176; MELIFONWU v. EGBUJI (1982) 9 SC. 145 AT 165; BIARIKO v. EDEH-OGWUILE (2001) 12 NWLR (Pt. 726) 235; IYOHO v. EFFIONG (2007) 11 NWLR (Pt. 1044) 31; and S.P.D.C. v. X.M. FED. LTD (2006) 16 NWLR (Pt. 1004) 189 where the Supreme Court per ONNOGHEN, JSC had this to say on the subject: “It is settled law that a decision of a Court not Appealed against remains valid, subsisting, and binding between the parties and is presumed acceptable to the parties.”
— F.O. Oho, JCA. Nasiru v State (2016) – CA/S/78C/2015