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2011 (5) TMI 694 - HC - Central ExciseSSI Exemption - user of brand name - related parties - valuation - extended period of limitation - held that:- The Supreme Court (jn 2003 -TMI - 46496 - SUPREME COURT OF INDIA) has passed a speaking order in relation to the question of availing exemption under Notification No. 175/86-C.E. and held that the petitioners were entitled to use the logo as well as to avail all benefits of exemption as an SSI unit. Insofar as the question as regards Messrs Pharma Chem Distributors being a related person is concerned, the Supreme Court has taken note of the fact that earlier show cause notices had been issued in Doctrine of merger - held that:- The Supreme Court in exercise of appellate jurisdiction, wherein the order of the Tribunal was subjected to judicial scrutiny, has set aside the entire order of the Tribunal. In the circumstances, the doctrine of merger would be squarely attracted in the facts of the present case and as such it is not permissible for the department to now raise the contention that part of the order of the Tribunal still survives and can be relied upon by the department. This High Court in the case of Satellite Engineering Limited v. Assistant Collector of Central Excise (1991 -TMI - 43178 - HIGH COURT OF GUJARAT) as well as in the case of Ramkrishna Wire Works v. Union of India (1994 -TMI - 44175 - HIGH COURT OF GUJARAT) has held that once a decision is reversed and set aside, it is immaterial on which point the decision was reversed because on reversion of the decision, it ceases to be a good decision in the eye of law. In the circumstances, once the decision of the Tribunal had been reversed, the Commissioner (Appeals) could not have placed reliance upon any part of the said decision as the same ceased to be a good decision in the eye of law.
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