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2010 (10) TMI 874 - BOMBAY HIGH COURTPrinciple of doctrine of merger – Held that:- Principle underlying doctrine of merger can not be made applicable. The Revenue was aggrieved by part of the Order, which was detrimental to their interest, Revenue was entitled to file an independent proceeding in the shape of Appeal before the appropriate Authorities and Tribunal. Accordingly, the Revenue preferred Appeal to the Commissioner (Appeals). We direct the CESTAT to consider the Appeal filed by respondent-assessee on merits along with Appeal filed by the Revenue and dispose of the same by a common Judgment and order, after hearing concerned parties, Appeal is allowed accordingly.
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