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Doctrine of merger - Important Decision of the Supreme Court

July 13, 2010
 

2010 TMI - 76689 - SUPREME COURT OF INDIA

Commissioner of Central Excise, Delhi Versus M/s Pearl Drinks Ltd.

Doctrine of merger - in the show cause notice disallowance under 8 (eight) heads where proposed - finally commissioner of central excise disallowed deductions in respect of two heads and allowed deductions in respect of six heads - assessee filed an appeal before CESTAT and SC against rejection of deduction in respect of two heads - CESTAT and SC dismissed the appeal filed by the asessee - now revenue filed an appeal before the CESTAT against the order of commissioner of central excise on the ground that the order under challenge had merged in the earlier order dated 24th January, 2002 passed by the Tribunal in the company's appeal whereby disallowance of two of the eight deductions in dispute had been upheld. - Held that: The Tribunal was in that appeal concerned only with the question whether the adjudicating authority was justified in disallowing deductions under the said two heads. It had no occasion to examine the admissibility of the deductions under the remaining six heads obviously because the assessee's appeal did not question the grant of such deductions. Admissibility of the said deductions could have been raised only by the Revenue who had lost its case qua those deductions before the adjudicating authority - The Tribunal obviously failed to notice this distinction and proceeded to apply the doctrine of merger rather mechanically. - order of the tribunal dismissing revenue's appeal set aside.

 

2008 TMI - 40353 - SUPREME Court

S. Shanmugavel Nadar Versus State Of Tamil Nadu And Another

Doctrine Of Merger, Supreme Court

 

2008 TMI - 40239 - SUPREME Court

Kunhayammed And Others Versus State Of Kerala And Another

Supreme Court, Doctrine Of Merger, Supreme Court, Appeal, High Court

 

2008 TMI - 40034 - SUPREME Court

Commissioner Of Sales Tax, Uttar Pradesh Versus Vijai Int. Udyog

Assessee's Appeal, Doctrine Of Merger, In Part, Supreme Court

 
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