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2009 (8) TMI 999 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS), KANPURExtract: ....... this reason also the present appeal fails and under the Doctrine of merger, the decision under this appeal merges with the aforesaid order of the Commissioner (Appeals) dated 25-3-2009. 16. Under the circumstances I hold that the appeal is not maintainable and is liable to be rejected. 17. In view of above, I reject the appeal as non-maintainable.
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