Respondents moved for the reconsideration of the foregoing decision of the NLRC.  However, said Motion for Reconsideration was denied through a Resolution[15] issued by the NLRC on 8 September 2003.  Consequently, respondents filed a Petition for Certiorari before the Court of Appeals docketed as CA-G.R. SP No. 80651.             The Court of Appeals rendered a Decision[16] on 27 July 2004 granting the petition and declaring null and void the Resolutions of the NLRC dated 26 May 2003 and 8 September 2003, and reinstating the Decision[17] of the Labor Arbiter dated 20 September 1999, to wit:             WHEREFORE, in consideration of the foregoing, the petition for certiorari is perforce granted.  Accordingly, the Resolutions of the public respondent NLRC dated 26 May 2003 and 8 September 2003 are hereby declared null and void.  Accordingly, the Decision of the Honorable Labor Arbiter dated      20 September 1999 is hereby reinstated.                         On 26 August 2004, petitioners filed a Motion for Reconsideration of the 27 July 2004 Decision of the Court of Appeals alleging that Skippers United Pacific, Inc., should not be made liable because: (1) it is no longer the manning agency responsible since Sea Power Shipping Enterprises, Inc., and Evic Human Resources Management, Inc., had executed Affidavits of Assumption of Responsibility, and (2) it has complied with the legal requirements for the dismissal of an employee.             The Court of Appeals denied the Motion for Reconsideration in its Resolution dated 14 December 2004 because the grounds and arguments relied upon by the petitioners were already heard and considered by the Court of Appeals in their Decision promulgated on 27 July 2004.             Hence, this Petition.             Petitioners submit that the Court of Appeals committed a reversible error in rendering its Decision and Resolution dated 27 July 2004 and 14 December 2004,